👻DON’T BE SCARED OF ALTERNATIVE REAL ESTATE INVESTMENTS👻
DSTs & UPREITs Explained
Watch this quick video that explains DSTs & 721 UPREITs in plain English — how they work and where they may fit with a 1031 exchange. Watch: apiexchange.com/dst
Introducing the Alternative Real Estate Investment Division – where 1031 investors can explore reinvestment options through DSTs & 721 UPREITs.
🕷️Important Information for Investors Beginning an Exchange
From October 17 – December 31, 2025
If your 1031 exchange is not complete by the due date for your tax return, you may need to file for an extension.
The time frame you have to complete the acquisition of your replacement property ends at midnight on the earlier of: (a) the 180th day after the date you transferred the relinquished property; OR (b) the due date (including extensions) for your income tax return for the taxable year in which the transfer of the relinquished property occurs. (U.S. Treasury Regulations section 1.1031(k)-1(b)(2)).
This means, if your relinquished property sale closes after October 17, 2025, your 180th day deadline to acquire replacement property will fall after the common 2025 tax return due date of April 15, 2026. In order to receive the full 180-day period to acquire replacement property, you must file an application for extension of time with the IRS to extend the due date for your 2025 tax return. If you do not file for an extension, you will NOT be able to acquire any replacement property in your exchange after your tax return due date. Taxpayers may have different tax return due dates. Please consult with your tax advisor to determine your tax return due date, and whether you will need to file for an extension.
If you have any questions, please contact your tax advisor.
🐦⬛1031 Webinar🐦⬛
Thursday, December 11th
1:00 PM – 3:00 PM CT
CE Credit Available
This two-hour course for commercial brokers provides a concise and thorough overview of 1031 exchanges. This webinar tackles advanced issues such as partnership/LLC scenarios, creative property variations such as perpetual cellular easements (cell towers), fractional ownership, transferable development rights, reverse and improvement exchanges, how to avoid common pitfalls and related-party transactions.
🕯️We Love Our Happy Customers🕯️
I have done 6 different 1031 exchanges with API. I have always been extremely satisfied with their service as they are able to answer any and all questions in a very timely manner and provide guidance that I didn’t know that I needed. I would highly recommend them to anyone!
⭐⭐⭐⭐⭐
-Adam Anderson
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🐈⬛Federally Declared Disaster Extension Information
Click the link below to determine if you may qualify for an extension.
https://www.irs.gov/newsroom/tax-relief-in-disaster-situations
Additional information here: https://apiexchange.com/disaster-relief/
🗡️1031 Tools: 45/180 Day Calculator🗡️
From the closing on the sale of the relinquished property, an exchanger must:
(1) Properly identify potential replacement properties within 45 calendar days (the “Identification Period”), and
(2) Close on the replacement property(ies) within 180 calendar days of the transfer of relinquished property sale (the “Exchange Period”).
Use this tool to calculate your 45-day Identification and 180-day Exchange deadlines.
Avoid 1031 Pitfalls🕳️
A 1031 exchange can be a powerful tax-deferral tool — but common missteps can put your transaction at risk. Closing before the exchange is set up, failing to reinvest enough value or debt, or using a disqualified intermediary are just a few examples of errors that can turn a tax-deferred exchange into a taxable sale.
From partnership issues to related-party transactions and reverse exchanges, there are important rules every investor should understand before closing.
👉 Get the full list of pitfalls and how to avoid them.
CELEBRATING 35 YEARS OF EXCELLENCE IN 1031 EXCHANGES
Thank you for being part of the journey!
