Message from the President
As the holiday season arrives and we look ahead to the New Year, we would like to take a moment to express our sincere appreciation for your continued trust in Asset Preservation, Inc. It is truly a privilege to serve you, and we are grateful for the relationships, referrals, and collaboration we have shared throughout the year.
This year is particularly meaningful as API celebrates 35 years of service as a trusted qualified intermediary in the 1031 exchange industry. For more than three decades, we have had the honor of guiding investors through changing real estate cycles, shifting interest rates, and evolving market conditions. Throughout that time, 1031 exchanges have remained a powerful tool for preserving equity, repositioning portfolios, and planning for the future—and we are grateful that you continue to rely on API as a steady, experienced resource in this critical segment of the real estate market.
As we reflect on the year behind us, we are thankful for the milestones we have achieved together and for the confidence you place in our team. Looking ahead to 2026, we remain optimistic about the opportunities to further support your objectives, strengthen our partnerships, and continue delivering the high level of service, security, and expertise you expect from API.
On behalf of the entire API family, we wish you and your loved ones a joyful holiday season and a healthy, prosperous New Year. We look forward to working with you in the year ahead.
Warm regards,
Javier G. Vande Steeg
President
Do You Have a Last-Minute Closing in December?
Many investors and their advisors have real estate transactions closing right up against year-end. If you or your client is selling an investment property before December 31, 2025 and have not yet set up a 1031 exchange, Asset Preservation may still be able to help.
API regularly assists with last-minute 1031 exchanges, turning an otherwise taxable sale into a tax-deferred exchange—as long as the exchange is set up before the closing occurs.
For more information or immediate assistance, please call us at (800) 282-1031 or email info@apiexchange.com.
2025 Year-End Tax Planning
Exchanges Over Two Tax Years May be Treated as an Installment Sale
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.
👋Meet Anna Marty, Sr. Exchange Counselor
Anna brings 13 years of real estate industry experience to the table, and she’s been with Asset Preservation for 9 years. She started in an admin role and worked her way up to Senior Exchange Counselor, where she now helps clients navigate their 1031 exchanges with confidence, clarity, and care. 💼
When she’s not helping investors reach their goals, Anna’s world is full (in the best way) with two daughters, four cats, and a rotation of her favorite things: puzzles, baking, and beach days. 🧩🍪🏖️🐾
For Anna, API is more than a workplace. “API is like family! Our company is the best, hands down!” she says. “I love working with my clients and making sure they are taken care of.” ❤️
Anna also loves that no two 1031 exchanges are ever the same. As she puts it: “1031 exchanges help investors grow their real estate portfolios and plan for the future. No two exchanges are alike, and I’m always learning something new.” 📈✨
👉 Have questions about 1031 exchanges? Anna and our team are here to help!🙌
We Love Our Happy Customers
This is my second 1031 exchange. I am so impressed with the professionalism, responsiveness, and management fo the process with API. It was a seamless process. I highly recommend them.
⭐⭐⭐⭐⭐
-Penny Tibbets
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
Avoid Costly Misteps
Deadlines and documentation move fast. A quick call can help confirm your timeline eligibility and coodination with your team.
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/