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  • tax deferred exchange
    TIC
    NNN lease
    like kind real estate
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    • 1031 Benefits
    1031 Requirements
    1031 Rules

    1031 Exchange Properties
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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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    Tax Deferred Exchange Rules

    Tax Deferred Exchange Rules

    IRS IRS 1031 tax code stipulates that exchangers must identify potential replacement properties withing 45 days of the close of escrow and acquire said property (or properties ) withing 180 days of the closing of the relinquished property. Furthermore, investors must comply with one of the following rules:

  • The Three-Property Rule - Seller must identify up to a total of three potential replacement properties within the Acquisition Period.

  • The 200% Rule - Stipulates that the aggregate value of all replacement properties in the exchange must not exceed 200% of the value of the relinquished property at the time of sale.

  • The 95% Exception - Finally, the 95% rule stipulates that the aggregate value of all like kind replacement properties must account for at least 95% of the value of the relinquished property at the time of sale in order for the exchange to qualify. This rule applies only if rules 1 and 2 are invalid.

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