1031 Update on Capitol Hill – April 2024

1031 Coalition Letter & DC Fly-In​ April 17, 2024 IPX1031, in conjunction with our industry trade organization the Federation of Exchange Accommodators (FEA), worked with the Real Estate Roundtable to circulate an updated 1031 Coalition letter to leaders of...

The Build to Suit Exchange

The build-to-suit exchange, also referred to as a construction or improvement exchange, gives the Exchanger the opportunity to use all or part of the exchange funds for construction, renovations or new improvements to the Replacement Property.

1031 Update on Capitol Hill – March 2024

Biden Releases FY2025 Budget Proposal March 14, 2024 Consistent with its prior budget proposals, the Biden Administration has proposed capping the gain that can be deferred through a like kind exchange at $500,000 per taxpayer ($1,000,000 for a married couple filing...

Be Prepared If Your 1031 Transaction Needs to Go in Reverse

1031 Exchange transactions continue to be on the rise. What’s also trending is the need for Reverse Exchanges. With limited available inventory and the need to secure your ideal Replacement Property, you may find yourself in a situation where a Reverse Exchange is...

1031 Exchange Trends and Info for 2024

Be sure to read our current 1031 Exchange Trends for 2026.And read past trends 2025, 2024, 2023,, 2022, 2021, 2020, 2019, 1031 Exchange Updates & Impacts 2018, 1031 Exchange Trends for 2017, and 1031 Exchange Trends for 20162024 is underway! Below are key trends,...

1031 Update on Capitol Hill – Year-end Update – December 2023

Washington, D.C. Year-end Update from the President of IPX1031 December 27, 2023 I have been traveling to Capitol Hill since 2014. In the 2017 Tax Cuts and Jobs Act, section 1031 was targeted for repeal. We survived that challenge (for real estate exchanges) but it...

1031 Cybercrime

Nationwide, fraud and cybercrime continue to escalate. In our recent research, Americans shared that 1 in 3 have been victims of identity theft and 55% have been victims of scams. Unfortunately, incidents are trending upward, which is impacting commercial real estate...

LAST MINUTE IRS Extension Notice Extends 1031 Deadlines in California

UPDATED 10/17/2023 ​The 45 Day and 180 Day Postponements Today, our 1031 trade association, the FEA (Federation of Exchange Accommodators) stated: The IRS further postponed the 10/16/2023 tax deadlines for most of California to 11/16/23. This surprise announcement was...

1031 Exchanges and Hybrid Workers

Referenced in:The rapid change from employees working exclusively in offices to working part of the time at home has resulted in challenges and opportunities for real estate investors. Areas that are attractive to hybrid workers are experiencing an increase in prices...

Top Misconceptions About 1031 Exchanges for 2023

2025 Misconceptions | 2024 Misconceptions  | 2023 Misconceptions  | 2022 Misconceptions  | 2021 Misconceptions  | 2020 Misconceptions  |  2019 Misconceptions  |  Common 1031 Misconceptions For 2023, here are our latest top misconceptions we've found that the public...

Underperforming Real Estate Assets Ripe for 1031

Underperforming real estate assets come in many varieties – dilapidated or outdated properties in need of maintenance or major updates, properties with high vacancy rates, properties with poor location - just to name a few.  By utilizing a 1031 Exchange investment...

Flexibility with Combination 1031 Exchanges

Mark and Mary are selling their apartment building and are excited to make a substantial gain. Their CPA recommended structuring the sale as a 1031 Exchange in order to defer their taxes. They plan on using their gains to diversify their portfolio and purchase three...

1031 Update on Capitol Hill – May 2023

Meetings with Congress May 4, 2023 Senior managers of IPX1031, together with members of our trade association, the Federation of Exchange Accommodators (FEA) conducted over 70 meetings with Congressional members and their staff in late April. Although our mission to...

1031 Exchanges for Farmland & Agriculture

How a 1031 Exchange Works for Farmland and Agriculture1031 Exchanges permit taxpayers to defer the taxes that arise from the sale of investment or business real estate.  An exchange is a powerful tool for those involved in agriculture such as farmers, corporate farm...

Reverse 1031 Solutions in a Challenging Market

Reverse 1031 Solutions Rapidly rising interest rates have had an immediate impact regarding how transactions are financed and closed. Despite this challenging environment, investors are actively utilizing 1031 Exchanges to strategically structure their transactions to...

1031 Update on Capitol Hill – March 2023

Biden Releases FY2024 Budget March 10, 2023 President Biden released his FY2024 budget this week, and it again proposes a cap on deferred gain from like-kind exchanges. This doesn’t represent a new threat to Section 1031. It is just a repeat of what was in the 2023...

How Important is Your Qualified Intermediary?

Who Has Control of Your 1031 Money?Security of 1031 Exchange Funds. Whether the taxpayer is an individual or a business in a 1031 Exchange, the Tax Code requires taxpayers have no control of the proceeds from their sale until the replacement property is acquired. The...

1031 Exchange Trends and Info for 2023

Be sure to read our current 1031 Exchange Trends for 2026.And read past trends 2025, 2024, 2023,, 2022, 2021, 2020, 2019, 1031 Exchange Updates & Impacts 2018, 1031 Exchange Trends for 2017, and 1031 Exchange Trends for 20162023 is underway! Below are key trends,...

1031 Update on Capitol Hill – December 2022

Capitol Hill Update, December 13, 2022 Once again, Santa’s sack is stuffed with two pieces of must-pass legislation to be signed, sealed and delivered before Christmas.  The good news is that in spite of a few reindeer with minds of their own, the red, blue and purple...

1031 Exchange Benefits To Be Thankful For

Using Multiple Tax Code Sections For Maximizing Your Money An effective way to minimize one’s tax liability is by combining the benefits of multiple tax code sections. In the 1031 Exchange industry, a way we see this strategy utilized is with the guidance provided in...

Holiday Travel Statistics Test

For the latest data, check out our 2024 report on holiday travel in the U.S.Referenced in:Survey Finds 2 in 3 Americans Planning to Travel This Holiday Season   The holiday season is nearly here, and many Americans are making their travel plans. It’s no secret...

Simple Steps to Boost Your CyberSecurity

TAKE SIMPLE STEPS TO STAY SECURE! Threats to technology and confidential data from phishing scams, website spoofing, ransomware and malware are becoming more and more common. Ninety-five percent of security breaches are due to human error, so it's imperative to know...

How to Buy Your “Dream” Home with a 1031 Exchange

Ninety percent of people we recently surveyed thought owning a home is part of the American Dream. Interestingly enough, more than half believe they will never own their Dream Home – with the younger generations being most pessimistic.Great news is that with advance...

America’s Generational Dream Homes

Referenced in:If you close your eyes and imagine your dream home, where would it be? On the beach or in the city? What would it look like? Maybe you prefer new construction while others would like a cozy renovation project.Here at IPX1031, we surveyed more than 1,000...

1031 Update on Capitol Hill – August 2022

The Inflation Reduction Act was passed by Congress and signed into law by President Biden on August 16, 2022 without any changes to section 1031. This victory was the culmination of a vigorous, multiyear effort by employees of IPX1031, members of the Federation of...

Is a Partial Exchange a Valid 1031 Exchange?

Partial Exchange? Strategies to achieve 100% tax deferral. A 1031 Exchange allows a taxpayer to defer 100% of their capital gain tax liability. To do this, the exchanger must buy new Replacement Property equal to or greater than in value to the property sold and...

Top Misconceptions About 1031 Exchanges for 2022

2025 Misconceptions | 2024 Misconceptions  | 2023 Misconceptions  | 2022 Misconceptions  | 2021 Misconceptions  | 2020 Misconceptions  |  2019 Misconceptions  |  Common 1031 Misconceptions For 2022, here are our latest top misconceptions we've found that the public...

1031 Exchange and Defer? Or Sell and Pay Taxes?

If you are considering the sale of investment property, rather than a tax liability of up to 40%, you may utilize a 1031 Exchange to defer the following taxes: Capital Gains – Your rate will vary based on your taxable income . For 2025, your rate may be 20% if taxable...

1031 Update on Capitol Hill – June 2022

Members of Investment Property Exchange Services, Inc. (IPX1031) and of the Federation of Exchange Accommodators (FEA) continue to meet with policymakers to educate them about the powerful economic benefits of Section 1031 Like-Kind Exchanges. The updated Sustaining...

The Most Desired Airbnb Destination in Every State

Referenced in:We found the most disproportionately popular search terms relating to Airbnb rentals across the U.S. We also found the most desired Airbnb amenities in every state.Summer is here and that means Americans are ready to vacation. Demand for travel is once...

DST 1031 Exchanges – An Option to Keep on Your 1031 Radar

DSTs – An Intriguing Armchair Investment for 1031 In today’s 1031 Exchange market, Delaware Statutory Trusts (DSTs) may offer an intriguing option for investors who are looking for properties to complete their 1031 Exchanges.   Why? DSTs are passive management/current...

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