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… team’s commitment to protecting Internal Revenue Code §1031 and 1031 Like-Kind Exchanges (LKEs). “Steve continues to be a … ties to the organization that serves as the voice for the 1031 exchange industry, Accruit’s ability to serve our …
… Reform Act of 2014 , which includes a complete repeal of 1031 like-kind exchanges, continues to loom as a starting … Green Book budget proposal also severely limits the use of 1031s. What’s the old saying?  “History does not repeat … painted into the corner on a lot of different issues.” 1031s Should Not Be the Pay-For Through multiple coalition …
1031 exchanges are typically of the "forward" variety - they … that the 45-day identification period for identifying new property is tight, and many investors want the opportunity … old property at the same time, but they will allow your Qualified Intermediary (QI) to take title to your new …
… Accruit, LLC is closely monitoring any 1031 exchange deadline extensions due to COVID-19 on both a … a broad spectrum of the real estate industry, such as qualified intermediaries, property owners and operators, investors, lenders, title …
… When setting out to conduct a 1031 like-kind exchange, it’s important to know the rules … the exchange Prohibitions on personal use of the investment property for more than 14 days in either of the first two … - an experienced tax advisor and an experienced qualified intermediary - who can highlight important issues …
… A basic premise of the 1031 like-kind exchange is that the relinquished property and the replacement property have to be like-kind … very broad.  This is not defined in the tax code or in the 1031 exchange regulations , rather it follows case law …
… What is the Same Taxpayer Rule in a 1031 Like-Kind Exchange? In a 1031 exchange, the taxpayer who owns the relinquished property must be the same taxpayer who takes ownership of …

1031 Exchange Knowledge Base

RECENT BLOG POSTS

Video: What is a Leasehold Improvement Exchange?
05/07/25
This video explains how Exchangers can utilize a 1031 Exchange to complete improvements or build new construction on land held by ...
Preserving Wealth and Key Considerations for Investment Advisors in 1031 Exchanges
04/29/25
A 1031 Exchange helps real estate investors defer taxes, preserve wealth, and explore passive investment options like Delaware Statutory Trusts (DSTs). ...
Land Trusts and 1031 Tax Deferred Exchanges
04/22/25
A land trust is one way in which real estate can be held in certain states, it separates legal title ...
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
04/14/25
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
04/08/25
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
04/01/25
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
03/24/25
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
03/18/25
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
03/14/25
The IRS has issued tax relief for West Virginia residents or business owners, in multiple counties, that have been impacted ...
Disaster Extensions and 1031 Exchanges
03/13/25
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
03/05/25
Buildings contribute to 37% of global CO2 emissions, driving the increasing need for sustainable real estate. With government incentives and growing ...