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 in Texas: 2026 State Tax Rules and Local QI Guide
1031 Exchange in Texas: 2026 State Tax Rules and Local QI Guide 1031 Exchange Texas in 2026 depends on scale, sector, and recurring revenue percentage. Named PE-backed and strategic acquirers pursue this vertical actively, and multiples clear meaningful ranges depending on platform readiness and market cycle timing. This page covers the operational specifics that matter […]
1031 Exchange for Dummies: 2026 Step-by-Step Guide for First-Time Investors
1031 Exchange for Dummies: The Plain-English Guide to Tax-Deferred Real Estate 1031 Exchange for Dummies: 2026 Step-by-Step Guide for First-Time Investors A 1031 exchange for dummies works like this: you sell an investment property, you do not touch the cash, a third party called a qualified intermediary holds the proceeds, and you buy a replacement […]
1031 Exchange Forms: 2026 Form 8824, Exchange Agreement, and Replacement Property Documentation
1031 Exchange Forms: 2026 Form 8824, Exchange Agreement, and Replacement Property Documentation 1031 Form in 2026 depends on scale, sector, and recurring revenue percentage. Named PE-backed and strategic acquirers pursue this vertical actively, and multiples clear meaningful ranges depending on platform readiness and market cycle timing. This page covers the operational specifics that matter to […]
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 […]
1031 Exchange in Florida: 2026 State Tax Rules and Local QI Guide
1031 Exchange in Florida: 2026 State Tax Rules and Local QI Guide 1031 Exchange Florida in 2026 depends on scale, sector, and recurring revenue percentage. Named PE-backed and strategic acquirers pursue this vertical actively, and multiples clear meaningful ranges depending on platform readiness and market cycle timing. This page covers the operational specifics that matter […]
Can You 1031 a Primary Residence? 2026 Guide to Section 121 + 1031 Combination
Can You 1031 a Primary Residence: When Section 121 + Section 1031 Combine Can You 1031 a Primary Residence? 2026 Guide to Section 121 + 1031 Combination Can you 1031 a primary residence? The straightforward answer is no, not while it is your primary residence, because IRC Section 1031 applies only to property “held for […]
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 […]