1031 Services

IPX1031 has over 35 years of experience providing Qualified Intermediary services, helping thousands of clients each year preserve equity and grow their portfolios through tax-deferred exchanges. Ready to get started? Find an IPX1031 Expert by location. ​

Benefits of a Tax Deferred Exchange

The sale of business or investment real property can create a large tax liability. A properly structured tax deferred exchange under Internal Revenue Code §1031 allows businesses and individuals to defer the recognition of capital gains and other taxes associated with the sale, as long as new investment real property is purchased to replace the Relinquished Property(ies).

Understanding the 1031 Exchange Process

To have the benefit of a 1031 Exchange, the real property must have been held by the client for productive use in a trade or business, or for investment purposes. The real property must also be exchanged for like-kind Replacement Property that will be held for similar purposes.

With few restrictions, exchanges allow businesses and individuals the flexibility to sell and buy property with no significant changes to the terms of the sale and purchase agreements. By utilizing a 1031 Exchange, clients are able to maximize their capital by deferring the taxes that would otherwise be incurred on an outright sale of their property and use the entire amount of the equity from the 1031 Exchange to acquire substantially more Replacement Property.

Properly structured, a 1031 Exchange becomes an invaluable tax savings and wealth preservation tool. For more information regarding a 1031 Exchange and how to property structure your next transaction, please contact your local IPX1031 sales executive or office.

Choosing the Right Qualified Intermediary

When you are selecting a Qualified Intermediary to assist you in your next 1031 Exchange transaction, select an industry leader like IPX1031 who has the highest level of security, expertise and service to offer our clients.

Investor Tax Advantages of 1031 Exchanges

Investors complete 1031 Exchanges to defer the capital gains tax on the disposition of their investment properties. There are many different types of exchanges that are available to investors, each with their own specific requirements and limitations.

Unsure Which 1031 Exchange to Choose?

Delayed Exchange

The most common 1031 Exchange is the Delayed/Forward Exchange, which lets investors sell and replace like-kind investment real property while deferring taxes. To qualify, investors must identify Replacement Property within 45 days and complete the property purchase within 180 days of the sale of the Relinquished Property. Strict rules, including the Three Property Rule, 200% Rule, or 95% Exception govern how many properties can be identified. .

Learn more about Delayed Exchanges.

Reverse and Improvement Exchanges

While a Reverse Exchange allows investors to acquire Replacement Property before selling their Relinquished Property, an Improvement Exchange lets them use exchange funds for improvements to the new property. Both are more complex than standard exchanges and require a third-party titleholder (EAT) to comply with IRS rules. IPX1031 specializes in these “parking” transactions, offering secure structures, legal coordination, and nationwide expertise through its dedicated Reverse and Improvement Exchange Division.

Learn more about Reverse and Improvement Exchanges.

If you have any questions and would like to speak with an expert, the IPX1031 team is happy to help.