1031 Exchange Funds: 2026 DST + TIC + Opportunity Zone Replacement Options
1031 Exchange Funds: How Delaware Statutory Trusts and TICs Work for 1031s 1031 Exchange Funds: 2026 DST + TIC + Opportunity Zone Replacement Options 1031 exchange funds are pooled, securitized real estate vehicles, primarily Delaware Statutory Trusts (DSTs), Tenant-in-Common (TIC) syndications, and a small set of Qualified Opportunity Zone (QOZ) hybrids, that an investor can […]
1031 Exchange Multiple Replacement Properties: 2026 Guide to 3-Property and 200% Rules
1031 Exchange Multiple Replacement Properties: The 3-Property, 200%, and 95% Rules 1031 Exchange Multiple Replacement Properties: 2026 Guide to 3-Property and 200% Rules A 1031 exchange multiple replacement properties strategy lets a real estate investor sell one or more relinquished properties and roll the proceeds into two, three, or even a dozen replacement properties while […]
1031 Exchange Forms in 2026: Form 8824, Exchange Agreement, Replacement Property Documentation
1031 Exchange Forms in 2026: Form 8824, Exchange Agreement, Replacement Property Documentation 1031 exchange forms for a business sale in 2026 center on Form 8824 (like-kind exchange filing), the Qualified Intermediary exchange agreement, and replacement property identification documentation. Form 8824 must be filed with the tax year’s return to report the exchange. Exchange agreement establishes […]
Qualified Intermediary: 2026 Complete Guide to QI Role, Selection, and Bond Requirements
Qualified Intermediary: The Independent Party That Makes Section 1031 Work Qualified Intermediary: 2026 Complete Guide to QI Role, Selection, and Bond Requirements A qualified intermediary (QI) is the independent third party that holds your sale proceeds, prepares the exchange paperwork, and acquires the replacement property on your behalf so you can defer capital gains tax […]
Qualified Intermediary 1031: 2026 QI Selection, Fees, and Compliance Guide
Qualified Intermediary 1031: How to Pick the Right QI and Protect Your Exchange Qualified Intermediary 1031: 2026 QI Selection, Fees, and Compliance Guide A qualified intermediary 1031 is the unrelated third party who holds the proceeds from your relinquished property sale, takes assignment of your purchase and sale contracts, and acquires the replacement property on […]
Reverse 1031 Exchange: 2026 Mechanics, Timeline, and Safe Harbor Guide
Reverse 1031 Exchange: How to Buy First, Sell Later Without Losing Tax Deferral Reverse 1031 Exchange: 2026 Mechanics, Timeline, and Safe Harbor Guide A reverse 1031 exchange lets you acquire your replacement property before you sell the relinquished property, and still defer the federal capital gains tax that would otherwise be due under Internal Revenue […]
1031 Exchange Rules: 2026 Complete IRC Section 1031 Guide for Real Estate Investors
1031 Exchange Rules: How to Defer Capital Gains Tax on Investment Property 1031 Exchange Rules: 2026 Complete IRC Section 1031 Guide for Real Estate Investors The 1031 exchange rules let you sell one piece of investment or business real estate, roll every dollar of gain into a replacement property, and defer the federal capital gains […]
Partial 1031 Exchange: 2026 Guide to Boot, Cash Out, and Tax Treatment
Partial 1031 Exchange: How to Take Cash Out and Still Defer Most of the Tax Partial 1031 Exchange: 2026 Guide to Boot, Cash Out, and Tax Treatment A partial 1031 exchange is the workhorse move when a real estate seller wants some cash at closing and still wants to defer most of the federal capital-gains […]
Like-Kind Exchange: 2026 IRC Section 1031 Definition, Rules, and Real Estate Examples
Like-Kind Exchange: How IRC Section 1031 Defers Tax on Investment Property Swaps Like-Kind Exchange: 2026 IRC Section 1031 Definition, Rules, and Real Estate Examples A like-kind exchange is a tax-deferral transaction under Internal Revenue Code Section 1031 that lets an owner of real property held for productive use in a trade or business or for […]