1031.ExchangeINTELLIGENCE NETWORK
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STRUCTURES

Exchange Types

Understand the major exchange structures and why timing, title, financing and professional coordination change from one structure to another.

One tax provision. Multiple transaction structures.

“1031 exchange” describes the tax framework, not a single closing workflow. A conventional delayed exchange is very different operationally from a reverse exchange in which replacement property is acquired before the relinquished property is sold, or an improvement exchange where exchange value may need to be deployed into construction before the taxpayer receives the property.

This section helps users recognize which structure they should discuss with qualified professionals and what questions should be raised early around documentation, title, debt, funds control and deadlines.

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SECURITIZED REAL ESTATE

Delaware Statutory Trusts & 1031 Exchanges

Where DST interests may enter a replacement-property strategy—and why tax analysis and securities regulation both matter.

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Delayed 1031 Exchange

The most familiar deferred exchange structure: relinquished property first, replacement property later, with strict timing and funds-control rules.

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Improvement / Build-to-Suit 1031 Exchange

How construction or improvements can become part of a more complex exchange strategy when timing and ownership are coordinated correctly.

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Partial 1031 Exchange

An exchange does not always have to defer every dollar of gain—but partial deferral should be modeled deliberately.

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Reverse 1031 Exchange

When the replacement property needs to be secured before the relinquished property is sold.

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Simultaneous 1031 Exchange

A same-day or directly coordinated exchange can sound simple, but closing mechanics still deserve professional structuring.

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NEXT STEP

Turn research into a cleaner professional handoff.

Use the national platform to understand the framework, then connect the transaction to the appropriate QI, CPA, attorney, broker, lender or licensed securities professional.

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