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 Exchange: the basics, in plain English

  Like-kind property, qualified intermediaries, the 45/180-day rules, boot, whether you need to be an accredited investor, and what disqualifies an exchange.