Category
1031 Exchange Basics
Foundational explainers on Section 1031 like-kind exchanges: the 45-day identification and 180-day closing windows, qualified intermediaries, boot, and what disqualifies an exchange.
- 1031 Mechanics: The Four Moving Parts Every Exchanger Must Control
The 45-day clock, debt matching, property identification rules, and reinvestment structure define every 1031 outcome. Here is what to manage first.
- Multi-asset 1031s: spreading proceeds across direct, DST, and TIC
A single exchange can close into multiple replacement vehicles simultaneously. The interplay of direct property, DST beneficial interests, and TIC co-ownership requires careful coordination of equity, debt, and deadlines.
- Reverse 1031 exchanges: when the timing is wrong but you still want the deferral
A reverse exchange lets you acquire replacement property before your relinquished property closes. Exchange accommodation titleholders, safe-harbor rules, and strict deadlines govern the mechanics.