1031 Tax Reform Learn More
Easily educate yourself about the most recent tax reform initiatives and the impact on your investments. Here you will find current information on the pending proposals, the potential effects tax reform can have on taxpayers, 1031 Exchange facts and a multitude of resources on the these topics.
Ernst & Young 1031 Macroeconomic Study
NEW E&Y Macroeconomic Impact Study: Economic Contribution of the Like-Kind Exchange Rules to the US Economy in 2021 (5-2021)
NEW E&Y 1031 Study Summary (5-2021)
NEW E&Y E&Y 1031 Macroeconomic Impact Study Slide Deck (5-2021)
Ernst & Young 1031 Macroeconomic Study Synopsis (11-2015)
E&Y Infographic Economic Impact of Repealing Like-Kind Exchanges (11-2015)
Ernst & Young 1031 Macroeconomic Study (11-2015)
Ling Petrova Microeconomic Study
UPDATED 2020 Ling Petrova Microeconomic Impact Study Synopsis (9-2020)
UPDATED 2020 Ling Petrova Economic Impact of Repealing or Limiting Section 1031 Microeconomic Study (9-2020)
Ling Petrova Microeconomic Impact Study Synopsis (5-2016)
Ling Petrova Economic Impact of Repealing or Limiting Section 1031 Microeconomic Study (7-9-2015)
White Papers
Like-Kind Exchanges – a Necessary Component of Tax Reform (11-2017)
1031 Association Response & Press (3-2016)
Role of the QI (3-2016)
Impact of IRC 1031 on the Economy (1-2016)
Conservation Benefits from IRC 1031 Like-Kind Exchanges (3-2016)
NAR® Like-Kind Exchanges Real Estate Market Perspectives 2015 (7-9-2015)
Understanding the Impact of Depreciation on Like-Kind Exchanges (4-2015)
1031 Exchange Flash Call Tax Reform Legislative Perspective Excerpt (7-29-2014)
1031 Tax Reform Fact Sheet (7-28-2014)