How 1031 Exchanges Work

The mechanics behind a 1031 exchange, from reverse and improvement exchanges to the rules that decide whether a transaction actually qualifies.

Understand the mechanics

How 1031 Exchanges Work

Improvement and Build-to-Suit Exchange

Improvement and Build-to-Suit Exchange

How an improvement exchange lets an investor use 1031 funds to upgrade a replacement property, and why every dollar of work has to land inside the 180-day deadline.

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Like-Kind Property Explained

Like-Kind Property Explained

What actually qualifies as like-kind real property in a 1031 exchange, what does not, and how broadly the rule applies across Atlanta's asset classes.

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Related-Party 1031 Exchange Rules

Related-Party 1031 Exchange Rules

How Section 1031(f) treats exchanges between related parties, the two-year holding requirement, and the traps that turn a related-party swap taxable.

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Reverse 1031 Exchange Explained

Reverse 1031 Exchange Explained

How a reverse 1031 exchange works when the replacement property has to close before the relinquished sale, and what the exchange accommodation titleholder does.

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The 180-Day Exchange Deadline

The 180-Day Exchange Deadline

How the 180-day closing deadline works in a 1031 exchange, how it overlaps with the 45-day identification period, and why an earlier tax filing date can shorten it.

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The 45-Day Identification Period

The 45-Day Identification Period

How the 45-day identification window works in an Atlanta 1031 exchange, including the three-property, 200%, and 95% rules and what a valid identification actually requires.

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The Qualified Intermediary Role

The Qualified Intermediary Role

Why a qualified intermediary is legally required in a 1031 exchange, what constructive receipt means, and what the safe harbor actually protects Atlanta investors from.

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What Is Boot in a 1031 Exchange

What Is Boot in a 1031 Exchange

How cash boot and mortgage boot create partial tax exposure in a 1031 exchange, and what an Atlanta investor has to match to avoid triggering either one.

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