1035 Exchange vs 1031 Exchange: 2026 Insurance vs Real Estate Tax-Free Exchange Guide
1035 Exchange vs 1031 Exchange: Why Insurance Policies and Real Estate Have Different Rules 1035 Exchange vs 1031 Exchange: 2026 Insurance vs Real Estate Tax-Free Exchange Guide A 1035 exchange real estate search almost always lands on the wrong tax provision. Internal Revenue Code Section 1035 is a tax-free swap of life insurance policies, annuities, […]
1031 Exchange Rules 2024: Annual Update on Section 1031, Inflation Adjustments, and Recent IRS Guidance
1031 Exchange Rules 2024: What Changed and What Stayed the Same 1031 Exchange Rules 2024: Annual Update on Section 1031, Inflation Adjustments, and Recent IRS Guidance If you sold an investment property in 2024 or are planning a deal that closes in 2026, the 1031 exchange rules 2024 are the operative annual framework you need […]
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 […]
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: 2026 Form 8824, Exchange Agreement, and Replacement Property Documentation
1031 Form: The 8824, Exchange Agreement, and Every Document You File for a Like-Kind Exchange 1031 Exchange Forms: 2026 Form 8824, Exchange Agreement, and Replacement Property Documentation The 1031 form most investors are looking for is IRS Form 8824, Like-Kind Exchanges, the single federal tax form you attach to your return to report a Section […]
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 […]