The 1031 library
Talk to a 1031 specialistMake the exchange make sense.
Plain-English guides to the decisions, deadlines, tradeoffs, and risks behind a 1031 exchange.
Featured guide
The Basics
What Is a 1031 Exchange? The Complete Guide
Everything you need to know about 1031 exchanges: how they work, who qualifies, the step-by-step process, common mistakes, costs, and whether one makes sense for your situation.
Start here
A short reading path for first-time 1031 researchers.
Browse all guides
140 articles organized around the questions investors and professionals ask.
The Basics
Start here. Understand how 1031 exchanges work, the key rules, and common mistakes to avoid.
Delaware Statutory Trusts
Everything you need to know about DSTs as replacement property.
By State
State-specific 1031 rules, taxes, and considerations for your exchange.
Compare Options
Side-by-side comparisons of exchange strategies, DSTs, direct property, and tax-deferred alternatives.
Planning & Execution
Step-by-step guides for exchange timelines, identification strategies, closing costs, and paperwork.
For Advisors
Technical and workflow resources for professionals advising 1031 exchange clients.
Tools & Templates
Checklists, worksheets, email templates, and identification letter templates for 1031 exchanges.
Case Studies
Real-world case studies showing how investors used 1031 exchanges and what they learned.
News & Updates
Updates about 1031 exchanges, DSTs, and tax-deferred real estate investing.