What is a 1031 Tax-Deferred Exchange?

The concept of tax-deferred Exchanges, as set forth in Internal Revenue Code §1031, has been around for over 90 years. A 1031 Exchange is a tax strategy used by real estate investors to defer payment of taxes, including capital gain, depreciation recapture and the Medicare Surcharge, on the sale of investment property. However, today, many investors fail to utilize this wealth creation tool, as they are simply unaware of its benefits or do not understand the guidelines that the IRS sets forth. The IRS mandates that a third party, Qualified Intermediary (Accommodator), such as Exeter 1031 Exchange Services is used to facilitate the 1031 Exchange.

Exeter is a leading national Qualified Intermediary, with more than 30 years of experience of advising clients on 1031 exchanges throughout the United States and the world. Exeter administers all types of 1031 Tax-Deferred Exchange transactions, including Forward, Reverse and Improvement (Build-To-Suit or Construction) 1031 Exchange structures, for real estate, personal property and foreign assets.
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Video-1031 Tax-Deferred Exchange

Video-3 types of 1031 Exchange Transactions

Video-Like-Kind Property Requirements

Video-1031 Exchange Deadlines

Video-Reverse 1031 Exchanges


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