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… situation   Capital Gain Calculation Original Price of Property (cost basis) $ Improvements to Property $ Selling … Tax *** 0 3.8 % $ Total Tax Liability   $   RESULTS   1031 Exchange Sale Price of Property   $ Selling Expenses … to Reinvest in a new property   $   Sell Property without a 1031 Exchange Sale Price of Property   $ Selling Expenses …
… Abrahm, the company has grown from its beginnings as a Qualified Intermediary for personal property exchanges to a leader in 1031 Exchange solutions for real estate exchanges, …
… article we will discuss each and how they intersect with a 1031 Exchange, if at all.  What is a Real Estate Investment … on stock exchanges, investors don’t own an interest in property, but rather own a small share of the REIT much like … tax or compliance advice. Accruit performs the duties of a Qualified Intermediary, and as such does not offer or sell …
… build-to-rent communities often feature professional property management services to ensure tenants' needs are … of renting for many households.  Can Investors utilize a 1031 Exchange on Build-to-Rent Properties?  This large … Titleholder” or (“EAT”), which is typically also a Qualified Intermediary, who takes title to the Replacement …
… The Intro of Tenants-In-Common in a 1031 Exchange  The early 2000s witnessed the advent of the … in real estate, particularly geared for Replacement Property in a 1031 Exchange.  The use of a TIC ownership … investment, DST investments do still carry some risk.   Qualified Intermediary Involvement in a DST In August of …
… Internal Revenue Code Section 1031 Internal Revenue Code (IRC) Section 1031 , which … and that the taxpayer had to give up the existing property, the “relinquished property,” and receive the new … with which they are involved. Retaining the Services of a Qualified Intermediary A qualified intermediary (QI) is …
… Reverse 1031 Exchange Rules Under IRS rules for 1031 Exchanges, a taxpayer must sell the old property, the Relinquished Property, prior to acquiring the … Reverse Exchange. The forward exchange is serviced by a Qualified Intermediary pursuant to a different set of IRS …

1031 Exchange Knowledge Base

RECENT BLOG POSTS

1031 Exchanges of Multiple Relinquished or Replacement Properties
05/13/25
Many factors drive people to complete 1031 Exchanges, often with overlapping goals. Two common motivations are either to consolidate or diversify ...
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 ...