The 1031 like-kind exchange rules allow businesses and investors to indefinitely defer capital gains tax on qualifying real estate transactions. A 1031 exchange is an extremely valuable tool, and savvy business owners and...
Category: 1031 Exchange
What Types of Property Qualify for a 1031 Exchange?
April 18, 2025
Conducting a 1031 exchange provides the opportunity to indefinitely defer federal income tax liability on capital gains from the sale of a qualifying property. By working with a 1031 exchange company, businesses and investors...
What is the Two-Year Rule for 1031 Exchanges?
March 31, 2025
While all like-kind exchanges are subject to specific requirements under Section 1031 of the Internal Revenue Code, certain types of exchanges are subject to more requirements than others. These include exchanges between...
Conducting a 1031 exchange affords the opportunity to achieve significant—and potentially indefinite—federal tax savings. However, to achieve this tax savings, real estate investors and business owners must conduct their...
Are You Required to Use a 1031 Exchange Facilitator?
February 28, 2025
If you are planning to conduct a like-kind exchange under Section 1031 of the Internal Revenue Code (IRC), are you required to use a 1031 exchange facilitator? Or, can you successfully navigate the like-kind exchange process...
1031 Exchange Rules and Requirements: 2025 Update
February 14, 2025
Like-kind exchanges under Section 1031 of the Internal Revenue Code (IRC) provide real estate investors and businesses with the ability to achieve significant (and potentially indefinite) tax savings when selling existing...
What You Need to Know Before Your First 1031 Exchange
January 31, 2025
Conducting a 1031 exchange provides the opportunity to indefinitely defer federal income tax liability from a series of real estate transactions. However, there are several pitfalls of which investors need to be aware, as...
What Fees Can You Pay with Funds from a 1031 Exchange (Without Triggering Tax Liability)?
January 17, 2025
When conducting a 1031 exchange, any gains you reinvest into the purchase of a replacement property are eligible for indefinite tax deferral. Conversely, any gains that you do not reinvest (which are classified as “boot”)...
What Exactly Is a “Build-to-Suit” 1031 Exchange?
December 31, 2024
A “build-to-suit” 1031 exchange is a specific type of like-kind exchange that involves both purchasing and improving a replacement property while maintaining indefinite tax deferral under Section 1031 of the Internal...
Delayed, Reverse and Improvement 1031 Exchanges: A Closer Look at the Key Differences
December 17, 2024
Delayed, reverse, and improvement 1031 exchanges are advanced strategies that allow businesses and real estate investors to achieve tax deferral under Section 1031 of the Internal Revenue Code (IRC) when they would otherwise...