In a 1031 delayed exchange, the taxpayer has 45 calendar days from closing on the sale of a relinquished property to identify replacement properties, pursuant to the rules of identification. This 45-day period is [...]

The Federation of Exchange Accommodators (FEA), the only national trade association representing the 1031 exchange industry, just released Section 1031: Sustaining American Businesses During Economic Uncertainty. This flyer highlights the many benefits of 1031 exchanges to [...]

The 1031 exchange market nationally has been like a roller coaster this past spring and summer, plummeting down in April and roaring back up starting in June. In late March and April exchange activity [...]

Statutory Limitations on Like-Kind Exchanges The proposed regulations provide guidance implementing changes enacted in the Tax Cuts and Jobs Act (TCJA). These proposed regulations amend the existing regulations adding a definition of real property [...]