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Expert Guidance for Every Type of 1031 Exchange
What We Do
A 1031 Exchange from Section 1031 of the tax code allows owners of qualified real estate to sell the property without paying taxes on the gain from the sale, as long as the sale proceeds or exchange value is used to acquire like-kind replacement property for long-term, productive use.
Unsure if you qualify? Let us help!
An important tip for 1031 Exchanges is to keep it simple. The IRS looks for the intent of the exchanger.
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Schedule a Call With an Exchange Expert
Pre-Exchange
Mid-Transaction
Complex Scenarios
With strict 45 day and 180 day deadlines, timing matters. Talk with an expert today to ensure your exchange stays compliant and aligned with your goals.
Have questions? Interested in the process? It is never too early to loop in your 1031 exchange service provider!
Did you know?
Multiple sales and purchases are allowed in the same 1031 Exchange so long as there is taxpayer continuity.
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Forward Structured Exchanges
Traditional Exchange
45 / 180 Day Timelines
Like-Kind Property
A forward structured 1031 exchange is utilized when a taxpayer holds intent to sell then acquire new property. The exchange is opened prior to the day of closing with documentation issued to the taxpayer for signature.
At closing, sale proceeds are sent directly to the QI and held on behalf of the exchanger. For the acquisition of replacement property, exchange funds are used toward the purchase prior to the exchange deadline.
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Parking “Reverse” Exchanges
Replacement First
EAT Structure
Time-Sensitive
Transactions requiring your replacement property to be acquired first and your relinquished property sold second is possible through a Parking 1031 Exchange.
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Construction Exchanges
Build-to-Suit
Improvement Funds
Value Creation
Able to be completed in a forward or reverse structure, a Build-to-Suit Exchange (BTS) is when a taxpayer, or Exchanger, purchases property to build a structure as the Replacement Property with residual funds from the exchange. An Improvement Exchange is required when the Exchanger purchases Replacement Property with the intent of improving the property or structure.
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Specialty Transactions
Non-Traditional Assets
Ownership Rights
Advanced Structures
These are transactions that qualify for 1031 exchange treatment due to the direct ownership interest of the real estate. These include transactions involving:
Land Rights
Conservation Easements, Permits & Leases
Subsurface Rights
Oil & Gas and Water & Mineral Rights
Infrastructure Assets
Cell Towers, Solar & Wind Farms and Fiberoptic Cables
Residential Conversions
Condominium Deconversions Large-
scale SFR Exchange Programs
UPREIT Transactions
1031/721 UPREIT Acquisitions
In addition to traditional forward, parking, and construction exchanges being completed under safe-harbor conditions, there are “non-safe harbor” exchanges.
These exchanges carry higher risks as they challenge Section 1031’s rules and regulations pertaining to the 180-day deadline.
A consult call for these transactions is highly recommended.
Let’s Talk Replacement Property Options
Researching your replacement property options? If you are unsure what qualifies or what all of your options are, connect with us or check out our linked blog for more information!