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… The IRC Section 1031 regulations have at their core a rule against the … the period of time from the point of sale of relinquished property to the purchase of replacement property.  Of … special account can be one in which the exchange company (a qualified intermediary such as Accruit) is holding the funds …
… COVID-19 Pandemic .  Affected Taxpayers performing Section 1031 exchanges are included in the amplified relief.  Among … The deadlines for those exchangers to identify replacement property and/or acquire replacement property are now July … the deadlines difficult but such is not the case. Section 1031 rules require potential replacement properties to be …
… sustained economic growth as we cautiously move into 2021. 1031 Exchange is an Asset Like-kind exchanges, or Section 1031 as referenced in our tax code, promote the free … industrial warehouse facility. Since 1921, Section 1031 of the Internal Revenue Code has continued to remove …
… Potential Threats to Section 1031 Last fall, former Chairman Senator Baucus (D-WY) of the … proposal that discussed the possibility of eliminating 1031 exchanges. Taxable gains on personal property exchanges were to be mostly absorbed by the …
… Accruit is a national provider of 1031 exchanges as a Qualified Intermediary. Learn more about … the link below. Learn more about 1031 exchanges and qualified intermediary (QI) services by reading Accruit's …
… What qualifies as like-kind in a 1031 like-kind exchange? In this video, Paul Holloway … ownership interests . Want to see more short videos on 1031 topics? Subscribe to our YouTube channel ! … What qualifies as like-kind in a 1031 exchange? Paul Holloway discusses specific examples of …
… such as scenarios where 75% or more of the identified property is acquired, more property than originally … we consider differing interpretations of the rule amongst Qualified Intermediaries (QIs). Learn how this rule provides flexibility while remaining compliant with 1031 Exchange requirements.     … In a 1031 Exchange you …
… the use of easements and long-term leases as Relinquished Property in a 1031 Exchange, highlighting the key requirements for these … as long-term agreements with specific provisions to meet 1031 qualifications. We also discuss additional …

1031 Exchange Knowledge Base

RECENT BLOG POSTS

Video: What is a Leasehold Improvement Exchange?
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This video explains how Exchangers can utilize a 1031 Exchange to complete improvements or build new construction on land held by ...
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Land Trusts and 1031 Tax Deferred Exchanges
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Video: 1031 Exchange: 75% or "Substantially the Same" Rule
04/16/25
In a 1031 Exchange you must identify your potential Replacement Property by Day 45. But, what happens if you acquire a fractional ...
IRS Announces Tax Relief for Tennessee and Arkansas Taxpayers Impacted by Severe Storms
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In response to the destruction caused by severe storms, straight-line winds, tornadoes and flooding, the IRS has announced extended tax ...
Considerations for No Fee 1031 Exchanges
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While the idea of getting something for nothing may sound enticing, it isn’t reality in most situations, and 1031 Exchanges ...
Partial 1031 Exchanges: Cashing Out a Portion of the Sale Proceeds
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To fully defer associated taxes in a 1031 Exchange, Exchangers must exchange up or equal in value by reinvesting net equity ...
Celebrating 25 Years of Accruit: A Journey of Transformation and Growth
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As Accruit celebrates its 25th anniversary, we reflect on our evolution and growth. Under the leadership of Brent Abrahm, the ...
Considerations for 1031 Exchanges Involving Foreign Property
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A 1031 Exchange allows Exchangers to defer associated taxes when exchanging one investment property for another. While foreign property may be ...
IRS Announces Tax Relief for West Virginia Taxpayers Impacted by Severe Storms
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Disaster Extensions and 1031 Exchanges
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The deadlines imposed by IRC Section 1031 and the corresponding Regulations are static, with no ability for Exchangers to apply for ...
The Future of Sustainable Real Estate: Leveraging 1031 Exchanges for Green Investments
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