As we enter this season of gratitude, all of us at API want to extend our sincere appreciation to you—our valued customers. Your ongoing trust and partnership mean more than we can express. 🧡
Thanksgiving reminds us of the importance of connection, generosity, and reflection. We are truly grateful to be part of your journey and honored to play a part in your success! Your confidence in API drives our commitment to excellence in every exchange.
Wishing you and your loved ones a wonderful holiday overflowing with delicious food, shared laughter, and moments that become cherished memories. 🥧🍂✨
From our family to yours—Happy Thanksgiving! 🦃
2025 Year-End Tax Planning
In a delayed exchange transaction structured to satisfy the requirements of §1031, an exchanger has up to 180 calendar days to acquire like-kind replacement property measured from the day the relinquished property is sold. Once initiated, the delayed exchange may be successfully completed (resulting in complete tax deferral), partially completed (resulting in recognition of some capital gain) or it may fail if no like-kind replacement property is acquired (resulting in the recognition of all capital gain generated by the sale). If the exchange begins in one tax year and extends into the subsequent tax year, the question arises whether the gain realized on the sale is recognized in the year in which the relinquished property was sold or in the subsequent year in which the exchanger received the cash sale proceeds from the qualified intermediary.
In a perfect world, gain would be recognized in the subsequent year when the proceeds were actually received by the exchanger. In many cases, this turns out to be wholly or partially true.
Webinar: 1031 Exchanges Issues in Today’s Market
Monday, December 1st
10:00 AM – 11:00 AM PST
CPE Credit Available
This one-hour intermediate/advanced webinar provides a concise and thorough overview of 1031 exchanges for accountants, CPAs, and tax advisors. This webinar covers critical time deadlines, like-kind requirements, fractional ownership, oil/gas/mineral rights, related party transactions, partnership/LLC scenarios, reverse and improvement exchanges, and how to avoid common pitfalls.
We Love Our Happy Customers
This was my first 1031 exchange and I couldn’t have asked for a better experience. You guys set the bar for 1031 exchanges!
⭐⭐⭐⭐⭐
– Linda Young
Webinar: 1031 Exchanges Issues in Today’s Market
Thursday, December 11th
11:00 AM – 1:00 PM PST
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.
👋Meet Jennifer Pendzick, API’s Sr. Vice President of Operations Eastern Region.
Before joining Asset Preservation, Jennifer built her career in legal work and accounting—so stepping into the 1031 exchange world was a natural fit. Today, she leads operations in our Eastern Region, helping clients navigate their exchanges with clarity and care.
Real estate is Jennifer’s true passion. She loves everything about it, from buying and selling to handling contracts and closings. She especially loves helping clients make the most of their investments through tax deferral. 🏡
She’s most proud of API for its people. “Our Eastern Region team is an amazing group who truly support each other,” she says. “The employees are the heart and soul of what we do.” ❤️ Jennifer finds 1031 exchanges deeply rewarding because they help investors grow their portfolios and plan strategically for the future. 📈
Got questions about 1031 exchanges? Jennifer is here to help make the process easier! 🙌
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.
National Headquarters: 800-282-1031
Eastern Regional Office: 866-394-1031
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/
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