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… presenting a 1-hour Continuing Education Course, Advanced 1031 Exchange Exit Strategies, for members of 1031 Financial in Philadelphia. … Advanced 1031 Exchange Exit Strategies CE Course for 1031 Financial …
… as the 1991 Regulations, which introduced the role of the Qualified Intermediary, amongst other safe harbors. More recent legislation that affected 1031 exchanges, includes the 2017 Tax Cuts and Jobs Act which limited exchanges to real property and the 2020 Regulations that better defined real …
… A 1031 Exchange is a powerful tax-deferral strategy that … to reinvest proceeds from the sale of an investment property into another qualifying property, deferring … smoothly and tax benefits are preserved.  The Role of a Qualified Intermediary (QI)  A Qualified Intermediary (QI) …
… many posts on a variety of technical aspects of IRC Section 1031 Like-Kind Exchanges. We have written about 1031 … Congress limited the application of Section 1031 to real property, by eliminating personal property, with the passage … or business use property, and to engage the services of a Qualified Intermediary, such as Accruit, before closing on …
… Understanding the rules for identification in regards to a 1031 Exchange are essential for ensuring you are on track … rules for identification, as well as receipt of replacement property. Why is it Necessary to Identify Replacement … property seller or any other person that is not a disqualified person who is involved in the exchange.  The …
… to manage the operation. Fortunately, IRC Section 1031, or as it is more commonly known, 1031 Exchange, … a couple preliminary screening factors such as the (1) qualified use requirement and holding period many often … interests. There are many other 1031 Exchange eligible real property interests or intangible interests in land. Real …
… On Tuesday, March 17, the Section 1031 Like-Kind Exchange Coalition released the results of a study that examines the impact of the repeal of 1031 like-kind exchanges (LKEs) . The study, which was … conducted by Ernst & Young, concluded that the impact of 1031 repeal would be a slowing of economic growth and a …
… While many of our clients’ 1031 exchanges are complex, every 1031 exchange requires … Section 1031 Exchange. Prior to Closing of the Relinquished Property IRS Regulations require that the exchange … to do an exchange, permit assignment of the contract to the Qualified Intermediary (QI), and to reassure the buyer that …

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 ...
Preserving Wealth and Key Considerations for Investment Advisors in 1031 Exchanges
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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 ...