LRC 1031, in partnership with APX 1031, a Qualified Intermediary
800-326-1031For brokersSign inTalk to a coordinator
Filter ·
7 ARTICLES
01 / 07

The Complete 1031 Exchange Guide

A practical overview of Section 1031. How the exchange works, when it fits, and when it doesn't.

1031 Rules
10 min read
02 / 07

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.

1031 Rules
12 min read
03 / 07

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.

1031 Rules
8 min read
04 / 07

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.

Passive Options
14 min read
05 / 07

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.

Advanced
8 min read
06 / 07

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.

Advanced
9 min read
07 / 07

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.

Passive Options
9 min read

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.

Open the 1031 calculator Or talk to a coordinator →