Expert Insights

1031 Exchange Blog

Advanced strategies, regulatory updates, and practical guidance from 35+ years of facilitating tax-deferred exchanges.

What Qualifies as "Real Property" After the 2020 Final Regulations?

The 2020 Final Regulations provide welcome clarity on what constitutes real property for Section 1031 purposes – and the definition is broader than many investors realize. From cell tower leaseholds to water rights, discover the opportunities.

Read Full Article

Tax Planning

Depreciation Recapture: The Hidden Tax in Your 1031 Exchange

You complete a textbook 1031 exchange, defer 100% of your capital gain, and still receive a tax bill. How? Section 1245 depreciation recapture. Learn how cost segregation and bonus depreciation interact with 1031 exchanges.

February 28, 20268 min read

9th Circuit

Contributing 1031 Exchange Property to an LLC: What the 9th Circuit Allows

Can you complete a 1031 exchange and then contribute the replacement property to your LLC? In the 9th Circuit, the answer is yes – thanks to Magneson v. Commissioner.

February 28, 20267 min read

Case Law

Non-Safe Harbor Reverse Improvement Exchanges: The Bartell Decision

What if your reverse improvement exchange doesn't fit the 180-day safe harbor? The Tax Court's Bartell decision rejected the IRS's restrictive benefits-and-burdens test, providing significant flexibility for taxpayers.

February 28, 202610 min read

Stay Informed

Have questions about these topics? Contact us for personalized guidance on your 1031 exchange.