Identification Rules
Understand the three-property rule, 200 percent rule, 95 percent rule, and other requirements for identifying replacement property.
A Practical 1031 Exchange Checklist for CPAs
CPA-focused checklist for evaluating 1031 exchange eligibility, gain, boot, deadlines, state filings, replacement property, depreciation, and tax reporting before and after closing.

How the DST 1031 Exchange Process Works in Seven Steps
Learn how a 1031 exchange into a DST moves from property sale through identification, subscription, closing, debt matching, and tax reporting.

1031 Exchange Timeline for 45-Day and 180-Day Deadlines
Learn how to count 1031 exchange deadlines, deliver a valid identification, plan for weekends, and preserve the full exchange period.
