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: How the Exchange Actually Works

  A 1031 exchange defers capital gains, but the mechanics are unforgiving. Here's how the timeline, documents, and reinvestment paths fit together.

• The 180-Day Rule: What Every 1031 Investor Must Close On Time

  Miss the 180-day closing deadline and the entire deferral collapses into a taxable event. Here is what the clock demands and how DSTs compress the risk.

• The 180-Day Rule: What Every Exchanger Needs to Know Before the Clock Runs Out

  Miss the 180-day closing deadline and a deferred gain becomes a taxable one. Here's how the clock works across 1031 exchanges and Opportunity Zones.

• 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.