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… The Same Taxpayer Rule  is a key requirement in 1031 Exchanges. The same individual or entity selling the Relinquished Property(ies) must also acquire the Replacement … Additionally, they should secure the services of a Qualified Intermediary before the first closing involved in …
… company or other form of partnership who want to sell a property and go their separate ways may do so and still use a 1031 exchange . Typically, we find out about the issue when … to closing of the old property and have Accruit, as the Qualified Intermediary, receive the exchange value per the …
… accomplished by the use of an Internal Revenue Code (IRC) §1031 tax deferred exchange or 1031 exchange. As discussed in … hold the sale proceeds until used to purchase replacement property from the taxpayer’s seller.  By using an … law duty of care when First Dakota held itself out as being qualified to handle §1031 exchanges. First Dakota agreed to …
… to all tax return deadlines noted below, if you started a 1031 exchange in 2022, but your 180-day exchange period ends … exchange period. If you do not file an extension, your 1031 exchange deadline becomes the date your tax return is … their receipt of the 1099 showing the sale of Relinquished Property in 2022. In other words, without further tax …
… and Deferred Action Among the many of the ideas surrounding 1031 tax-deferred exchanges stands the idea that the … is that any US tax-paying person or entity can use section 1031 to exchange like-kind property, regardless of US citizenship. Deferred Action for …
… of Accruit Holdings LLC (Accruit), a leading, independent Qualified Intermediary and technology service provider of real estate 1031 exchanges. The acquisition will broaden Inspira … tax deferral strategies when selling and buying real estate property used for business or investment. For more than 20 …
… we can all agree upon, including the benefits of Section 1031 of the tax code.  Section 1031 like-kind exchanges … but so do ordinary American taxpayers, including rental property owners, farmers, collectors, rental car companies, … interested in a like-kind exchange and will need to hire a qualified intermediary.  The qualified intermediary will …

1031 Exchange Knowledge Base

RECENT BLOG POSTS

1031 Exchanges of Multiple Relinquished or Replacement Properties
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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?
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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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Land Trusts and 1031 Tax Deferred Exchanges
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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
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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
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
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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
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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 ...