1031 Exchange Education
A plain-English library on 1031 exchanges. How the mechanics work, what passive replacement options exist, and where the common traps live.
The Complete 1031 Exchange Guide
A practical overview of Section 1031. How the exchange works, when it fits, and when it doesn't.
1031 Exchange Rules: 7 IRS Requirements to Know
Before you sell, understand the seven requirements every exchange has to clear so everything goes smoothly when the clock starts counting down.
The 45-Day and 180-Day Deadlines, in Practice
Identification windows and closing deadlines decide more exchanges than any other factor. Here's what to expect.
Passive 1031 Replacement Options: A Comparative Guide
DSTs get most of the attention, but they're one of several passive-friendly structures a 1031 exchange can roll into. A side-by-side look at the realistic options.
Understanding Boot and Partial 1031 Exchanges
Not every exchange fully defers the tax. A clear explanation of cash boot, mortgage boot, and why some investors choose to accept a taxable portion on purpose.
The Reverse 1031 Exchange: Buying Before Selling
When the right replacement property surfaces before the existing one sells, a reverse exchange can keep the deferral alive, provided the structure is set up correctly.
The 721 / UPREIT Exchange Explained
For DST investors looking for a more permanent passive position, Section 721 offers a path into REIT operating-partnership units. Here's how it works and what to weigh.
What the library covers
This library exists to answer one question well: can you sell an investment property, defer the capital gains tax, and stop being a landlord without leaving real estate? Section 1031 of the Internal Revenue Code lets an owner sell investment property and roll the proceeds into like-kind replacement property with the tax deferred. The rules are specific, the deadlines are unforgiving, and most failed exchanges fail on process rather than intent. The articles here walk through both the mechanics and the judgment calls in plain English.
Start with the mechanics
The Complete 1031 Exchange Guide is the front door: how a like-kind exchange works, when it fits, and when it doesn’t. The seven IRS requirements article covers the rules every exchange has to clear, from qualified use and equal-or-greater value to why the proceeds must sit with a qualified intermediary instead of in your account. The deadlines article takes the two numbers that decide more exchanges than any other factor, 45 days to identify replacement property and 180 days to close, and shows how they play out in practice.
Weigh the passive options
For owners who are done with active management, the comparative guide lines up Delaware Statutory Trusts against the other structures a 1031 exchange can realistically roll into, side by side. The 721/UPREIT article continues that path, explaining how a DST position can later convert into REIT operating partnership units for investors who want a more permanent passive holding.
Know the edge cases
Boot and partial exchanges explains what happens when an exchange doesn’t fully defer the tax, and why some owners accept a taxable portion on purpose. The reverse exchange article covers the harder sequence: buying the replacement property before the existing one sells.
Risk gets equal billing throughout. DST interests are illiquid, sponsor-dependent, often leveraged, and available only to accredited investors, and deferral is not elimination. Read the library in order or jump straight to the question in front of you; either way, you’ll meet the uncomfortable parts before any conversation about replacement property starts.
From reading to a real plan
When you’re ready to put numbers behind the decision, the 1031 calculator estimates your tax exposure, and a coordinator can walk through your specific situation.