Qualified Intermediary
Learn the role of the qualified intermediary, when one must be engaged, and how the QI helps structure a compliant exchange.
1031 Exchanges and Irrevocable Trusts
Learn how an irrevocable trust can preserve taxpayer identity, document trustee authority, manage beneficiary changes, and receive or distribute 1031 replacement property.
Can a Trust Complete a 1031 Exchange?
Understand how trust tax classification affects 1031 exchanges, taxpayer identity, title changes, death during an exchange, and ownership of DST interests.
1031 Exchange State Taxes Across State Lines
Learn how state conformity, closing withholding, clawback rules, California reporting, and multistate DST income can affect an otherwise qualifying 1031 exchange.
1031 Exchange Related Party Rules and the Two-Year Holding Period
Understand which family and entity transactions trigger related-party rules, when two years matters, and why certain replacement-property purchases fail despite using a QI.
Can an LLC Complete a 1031 Exchange?
Learn when LLC-owned real estate can enter a 1031 exchange, how taxpayer classification controls title, and which ownership changes require careful planning.
Drop and Swap 1031 Exchange Rules
Learn how partners may convert partnership property into TIC interests, document investment intent, compare timing risks, and evaluate DST replacement options.
How the 1031 Exchange 180 Day Rule Affects Late-Year Sales
See how tax return deadlines can shorten a late-year 1031 exchange and how timely extensions, coordination, and backup planning protect closing time.
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.
