27 articles
For Advisors
Technical and workflow resources for professionals advising 1031 exchange clients.
Start hereThe essential introduction to this subject.
Client intake
The Advisor's First Call Email Templates: Client-Facing, Compliance-Friendly
Three ready-to-use email templates for advisors introducing 1031 exchanges to clients.
Client Discovery Questions for 1031 Opportunities: RIA/CPA Meeting Script
Most 1031 exchange opportunities are missed because advisors don't ask the right questions.
Advisor FAQ Hub: 1031 Questions Professionals Get Every Week
Comprehensive 30-question reference hub for advisors. Organized by topic: Timeline, Boot & Tax, Property Qualification, Entity & Ownership, DSTs & Alternatives, Compliance.
Advisor Quick Screen: Does This Client Qualify for a 1031 Exchange?
Five-minute qualification framework for advisors. Is the property real property? Is it held for investment? Is the taxpayer the same? Are there deal-killers?
Rules & tax
How DST Interests Qualify as 1031 Replacement Property (Advisor Edition)
IRS Revenue Ruling 2004-86 established that beneficial interests in Delaware Statutory Trusts can qualify as like-kind replacement property in 1031 exchanges.
Real Property Only After TCJA: Advisor Notes on What Still Qualifies
Post-TCJA, 1031 exchanges are limited to real property. The 2020 final regulations define what qualifies.
Depreciation and 1031: Recapture, Section 1250, and Planning Notes
Deep dive into how depreciation recapture works in 1031 exchanges, including Section 1250 unrecaptured gain, the deferred-but-not-forgiven rule, and planning implications.
Basis Tracking After a 1031 Exchange: Advisor Worksheet and Example
How to calculate and track basis in replacement property after 1031 exchange. Includes formula, worked example, recordkeeping checklist, and serial exchange considerations.
Boot for Advisors: Cash Boot, Mortgage Boot, and Hidden Boot
Comprehensive guide to boot in 1031 exchanges. Covers cash boot, mortgage boot, and hidden boot sources with worked examples and a boot-minimization checklist for advisors.
Closing Costs in a 1031 Exchange: Advisor Reference Guide
Not all closing costs can be paid with exchange proceeds without creating boot.
Transaction planning
Improvement/Construction Exchanges: Advisor Planning Notes and Pitfalls
Improvement exchanges let clients enhance replacement property before Day 180 in exchange for deferral.
Partial 1031 Exchanges: Advisor Guide to Deferring Some Gain and Taking Cash
Tactical guide for advisors handling partial exchanges. Covers modeling, debt considerations, planning patterns, and worksheets for presenting options to clients.
Vacation Homes and Mixed-Use Property: Rev. Proc. 2008-16 for Advisors
Vacation rental and mixed-use properties can qualify for 1031 deferral under Rev. Proc.
Reverse 1031 Exchanges: Advisor Guide to Rev. Proc. 2000-37
Reverse 1031 exchanges allow clients to identify and acquire replacement property before selling relinquished property.
Related-Party 1031 Exchanges: The Two-Year Rule and Common Traps
Related-party 1031 exchanges trigger IRC 1031(f), which requires both exchanged properties to be held for two years after the exchange.
Refinance Timing Around a 1031: Advisor Red Flags and Safer Patterns
Refinancing before or during a 1031 exchange raises step-transaction concerns and can inadvertently create boot or collapse the exchange.
QI Safe Harbor and Constructive Receipt: What Advisors Must Prevent
Constructive receipt is the silent killer of 1031 exchanges.
Partnerships and Multi-Member LLCs: Same Taxpayer Problems and Planning
When a partnership or multi-member LLC sells, the entity itself must execute the 1031 exchange. Individual partners cannot exchange separately.
Installment Sale vs 1031 Exchange: Advisor Comparison Framework
Understanding the economics, tax math, and planning dynamics is essential.
Multi-Property 1031 Exchanges: Advisor Guide to Complex Closings
Tactical guide for advisors handling portfolio-level 1031 exchanges with multiple properties sold and/or acquired.
Templates & safeguards
Advisor Referral Network Map: Who Needs to Be on the Deal Team
A complete guide to the 1031 deal team: who does what, when to engage them, and how to coordinate.
Wire Fraud and Funds Safety: A 1031 Advisor Checklist
Real estate wire fraud is the fastest-growing title company crime, and 1031 exchanges are prime targets.
1031 Identification Letters: Advisor Template and Review Checklist
The identification letter is the moment of truth in every 1031 exchange.
More
Get Listed on Hello1031: How the Advisor Directory Works
Explainer on the Hello1031 advisor directory: how it works, how to get listed, how to optimize your profile, and what investors search for.