1031 Exchange Structures Designed for Strategic Real Estate Investing.
Types of 1031 Exchanges
There are many different types of 1031 exchanges. Most commonly, Exchangors will sell their relinquished property first and replace with another like kind property second in a Delayed Exchange. Many other types of exchanges exist to fit the unique needs of an Exchangor. These exchange types range from simultaneous “swaps” of like kind property to improving land that is already owned by the Exchangor with exchange funds.
Forward 1031 Exchange
The traditional 1031 exchange structure, allowing an investor to sell a relinquished property and acquire a qualifying replacement property within the required timelines.
Reverse 1031 Exchange
A structure used when the replacement property must be acquired before the relinquished property is sold, with specific requirements governing the exchange.
Improvement 1031 Exchange
Allows exchange proceeds to be used toward improvements or construction on a replacement property while satisfying the requirements of the exchange.
Build-to-Suit 1031 Exchange
A specialized improvement exchange structure designed around construction, renovation, or development of a qualifying replacement property.
Multiple Property 1031 Exchange
A flexible structure involving multiple relinquished or replacement properties, providing options for consolidating, diversifying, or repositioning a real estate portfolio.
Partial 1031 Exchange
A partial exchange allows an investor to defer taxes on the qualifying portion of an exchange while retaining some proceeds or receiving other non-like-kind property.
Portfolio 1031 Exchange
A structured exchange strategy involving multiple investment properties, designed to help investors reposition or consolidate real estate holdings.
NNN 1031 Exchange
A 1031 exchange involving triple-net leased commercial real estate, allowing investors to transition between qualifying investment properties while deferring eligible capital gains.
DST 1031 Exchange
A Delaware Statutory Trust can provide an option for investors seeking fractional ownership of institutional-quality real estate that may qualify as replacement property.