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1031 Exchange Properties
Largest selection of 1031-TIC Properties. Up-to-the-minute USA Database.
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1031 Exchange Experts
Learn from the experts. Gain access to select TIC Properties Nationwide.
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1031 Exchange-REIT
Learn about 1031-REIT Exchanges. Exchange into a REIT 100% Tax Free!
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1031 Oil and Gas
Increase Cash Flow, Decreased Risk, Inflation Hedge, Diversification.
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1031 Exchange-TIC Info
Difficulty Finding NNN Property? Consider NNN Tenant in Common.
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1031 Exchange Requirement

Four requirements for all 1031 exchanges and TIC exchanges:

  • One hundred percent of the value of the relinquished income property must be reinvested in the like kind income property or income properties at the time of the exchange.

  • The amount of equity held in the relinquished income property must be less than the amount of equity held in the new, replacement income property or income properties.

  • Third 1031 Exchange Requirement: exchangers must use a Qualified Intermediary. The Intermediary is the entity that structures, consults, guides and documents the exchange transaction from beginning to end. An Intermediary will hold the funds and provide technical experience to maintain the integrity of the exchange.

  • Fourth 1031 Exchange Requirement: The income property exchanged must be of like-kind. Many people misunderstand this provision, thinking it must be a direct swap. But the requirements are a little more generous. It is possible, for example, to exchange a vacant piece of land for an improved piece and still meet the requirements for like-kind income property.