Jim Miller, Esq.
Executive Vice President & General Counsel

Jim Miller, Esq.

Executive Vice President | General Counsel

IPX1031 Southwest Regional Office

400 E. Rivulon Blvd, Suite 118
Gilbert, AZ 85297

Phone: (602) 224-8818
Toll-Free: (888) 350-1031

Jim Miller is Executive Vice President and General Counsel for IPX1031. Prior to joining IPX1031 in 2003, Jim was a mortgage banker for six years in Arizona and he practiced law for fourteen years in the State of New York.  As an attorney he represented buyers, sellers, homebuilders and developers in commercial and residential real estate transactions ranging from multi-million dollar shopping centers to single-family homes.  The States of Alabama, Arizona, Arkansas, Colorado, Idaho, Kansas, Nevada, New Mexico, Oklahoma, Oregon, Tennessee, Texas, Utah and Washington have certified Jim to teach continuing education classes to their real estate licensees.  He is also a member of the faculties of the Arizona School of Real Estate and Business and the REALTORS® Land Institute as well as being a frequent lecturer to attorneys, CPAs and financial planners on the subject of §1031 exchanges.  Jim received a Bachelor of Arts degree, magna cum laude, from The Pennsylvania State University and a Juris Doctorate from the Villanova University School of Law.  He is a member of the Bar of the State of New York and a registered In-House Counsel in the State of Arizona.

IPX1031 Exchange Seminars

IPX1031 provides seminars for continuing education credits as well as custom and personalized seminars. To find out about a seminar nearest you, or to schedule a seminar for your office, please contact me.

What My 1031 Customers Are Saying

Licensed Realtor (New Mexico & Nevada) and Investor

Steven Crawford

Licensed Realtor (New Mexico & Nevada) and Investor

Jim and his group helped me with two exchanges this year. Each deal was efficient and timely.
I highly recommend Jim.

Diana Williams

Corporate Escrow Administrator

Jim is very knowledgeable, helpful and patient. I have called him several times for assistance and he always has the answers and takes the time to explain them in a clear and concise manner. I truly appreciate his expertise.

I have known Jim for over 6 years. He has helped many of my clients navigate through the complexity of the 1031 exchange rules. His training as an attorney plus his years of experience make him an invaluable resource. Jim is also an excellent presenter and very comfortable in front of CPAs, attorneys, and real estate agents. He and his group are professional and courteous. Without reservation, I recommend Jim.

1031 Frequently Asked Questions

How does a 1031 Exchange work?


Exchange pitfalls. What should I be aware of?


What are 1031 Exchange Time Constraints?


Is a Qualified Intermediary (AKA accommodator or QI) needed?

Yes. To avoid a taxable sale of the Relinquished Property, the use of an intermediary in virtually every 1031 transaction should be utilized. In addition, the Exchanger must enter into written agreements with the QI before the Relinquished Property is sold.

What is Like Kind Property? Can I sell my rental house and buy a 4plex? Can I sell my vacant lot and buy an office building?

Yes, you can buy ANY kind of business or investment real estate, anywhere in the US. The “like-kind” requirement does not mean selling and buying the same exact type of property. In an IRC §1031 transaction, you can exchange real property for virtually any other real property in the United States, as long as the property is held for productive use in a trade or business or for investment purposes. You can sell a rental house and buy apartments, commercial, industrial, mini storage, vacant land, agricultural, etc.

Can I get an extension on the 45-day identification period for my 1031 Exchange?

No, unless you are eligible for an extension due to a federally declared disaster, the IRS doesn’t have any provisions for extensions or exceptions – not even to the next business day if the deadline falls on a weekend or holiday. The best way to get more time is to start looking for your Replacement Property well before the closing of your sale property or to extend the closing date on your sale property.

Do I have to buy from the properties I’ve identified in my 1031 Exchange?

Yes. During the 45 days you can change what you’ve identified, but once your identification period has expired, you must buy from only that list. No substitutions or changes after day 45. The rules under section 1031 are very strict.

Can I use money from my 1031 Exchange to improve the new Replacement Property after I buy it?

The day you take title to the property is the end of the exchange for that property. If you have cash left over, that is taxable boot. There is something called a Build-to-Suit or Improvement Exchange, where we, as the intermediary, take title to the property to make the improvements before you take ownership. This is also a more expensive and complicated transaction.

Jim Miller & IPX1031 are a winning combination.

See how we’re different and why.


Full Service Qualified Intermediary


Superior Customer Service


Owned by Fidelity National Financial (NYSE: FNF)


$100M Fidelity Bond & $30M E&O Insurance


$50M Written Performance Guaranty


Attorneys & Certified Exchange Specialists (CES®)

Let’s talk about your specific needs

Customized solutions for your investment and business goals.

Why a 1031 is right for me or for my client


deferring taxes (up to 35 to 40% of the gain)


greater purchasing power


improved cash flow


portfolio diversification


portfolio consolidation


greater appreciation potential


freedom from joint ownership


estate planning for heirs

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