Tax & Finance•11 min read•December 20, 2022
1031 Exchange Strategies: A Complete Guide
Maximizing tax deferral through like-kind exchange strategies.
Section 1031 exchanges allow real estate investors to defer capital gains taxes by exchanging into like-kind property. Proper planning and execution are essential to qualify for tax deferral.
Key Requirements
- 45-day identification period for replacement property
- 180-day exchange completion deadline
- Like-kind property definition (real property for real property)
- Qualified intermediary requirements
Advanced Strategies
Reverse exchanges, improvement exchanges, and Delaware Statutory Trusts offer flexibility for complex situations. Working with experienced exchange counsel is essential.
Get More Market Insights
Subscribe for exclusive analysis, off-market opportunities, and market intelligence delivered weekly.