Search

… by all. One challenge of a DST structure is that the property cannot be refinanced after the initial loan is in … investment. Partnership investments do not qualify for 1031 exchange investments, even if the underlying asset … directly with tenants. They are also extremely popular with 1031 exchange investors for the same reasons but also due to …
… years since we visited this article and while the core of 1031 exchanges have not changed, it is important to remember … to ensure compliance. Two separate deadlines drive the 1031 exchange process and they are covered at length below. … are triggered on the date ownership of the relinquished property is transferred. Under the standard Reverse Exchange …
… title to real estate from the beneficial ownership of the property. This separation is created by the property being … Cuts and Jobs Act (TCJA) effective January 1, 2018, Section 1031 was changed to simply allow real estate exchanges and … enforceability, but that is another topic.  When using the Qualified Intermediary safe harbor under the exchange …
… activities. The Problem IconX had historically employed 1031 like-kind exchanges (LKEs) for real estate and … of intangible assets (like mineral rights). Suspecting that 1031 exchanges might support productive tax and cash flow … the Accruit platform (constructed on the only patented 1031 exchange process in the industry) still represents a …
… Some time back I posted a proposal arguing that Section 1031 of the tax code should be altered to provide oil and … energy a priority, the proposed modification to Section 1031 not only makes solid intuitive sense, it also sounds … a revision of the tax code to allow companies to employ 1031 Like-Kind Exchanges (LKEs) when transitioning from …
… blog post here.  2.    Paying down lines of credit As a Qualified Intermediary, we’re thankful (but not surprised) … ruled that paying down lines of credit is not in breach of 1031 Like-Kind Exchange requirements. Tax advisors had … FEA, Accruit is tied closely with the official voice of the 1031 industry and is thankful for the plans and developments …
… the next.  For instance, a taxpayer who sells relinquished property on December 1 will expect expiration of the 45 day … There are companies in the marketplace that will assume the qualified intermediary’s obligation to return funds to the … sale can be a good option in lieu of deferral under Section 1031 of the Internal Revenue Code. … In the previous blog …
… about the 45-day rule and the 180-day rule deadlines for a 1031 like-kind exchange tax deferral. Want to see more short videos on 1031 topics? Subscribe to our YouTube Channel . … Learn more … about the 45-day rule and the 180-day rule deadlines for a 1031 like-kind exchange tax deferral. … Video: 1031 Like …

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 ...