Your Gateway to All Things 1031 Exchange

1031 Rules

Learn the basics and the details about 1031 exchange rules, including property identification rules and timeline rules, differences between different types of 1031 exchanges and different types of alternatives to 1031 exchanges, and simplified explanations of IRS guidelines.

Learn About 1031 Rules

1031 Investing

Gain insight into how best to use the 1031 Exchange as a responsible and strategic real estate investor, with our educational articles on investment structures, how to evaluate an asset or lease, macroeconomics, and more.

Access our Articles

1031 Resources

Access our handy capital gains tax and 1031 timeline calculators, our vast archives of executive summaries and annotated breakdowns of closed 1031 investment offerings, and our comprehensive glossary of 1031-related tax and real estate vocabulary.

Access 1031 Tools

Featured Content

The Delaware Statutory Trust (DST) Guide

Delaware Statutory Trusts are widely used to structure 1031-compatible commercial real estate offerings. These DST-structured offerings can be very valuable to 1031 investors, which is why we have developed this comprehensive guide on every aspect of DSTs as they are used in commercial real estate.

1031 Exchange Basics

Constructive Receipt (and How to Avoid It)

Learn all about how Constructive Receipt works in a 1031 exchange: qualified intermediaries, trusts, escrow, disqualified persons, and more.

1031 Exchange Basics

Like-Kind Property: What Qualifies and What Doesn’t

Everything you need to know about like-kind properties in 1031 exchanges: property quality, property held for business, for investment, for sale, and more.

Your Gateway to All Things 1031 Exchange

1031 Rules

1031 Investing

1031 Resources

Featured Content

The Delaware Statutory Trust (DST) Guide

Constructive Receipt (and How to Avoid It)

Like-Kind Property: What Qualifies and What Doesn’t

As Seen In