1031.Exchange INTELLIGENCE NETWORK
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EXCHANGE STRUCTURE

Delayed 1031 Exchange

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

The conventional deferred workflow.

In a delayed exchange, the relinquished property transfers before the replacement property is received. The exchange is structured before or at the relinquished closing so proceeds are handled consistently with the applicable safe-harbor rules, commonly through a qualified intermediary.

The identification period generally runs 45 days from transfer, while receipt generally must occur by the earlier of the 180th day or the applicable tax-return due date including extensions.

Operational priorities

  • Engage the QI before the relinquished closing.
  • Coordinate title/entity questions early.
  • Begin replacement-property underwriting before Day 1 where possible.
  • Line up financing and backup properties.
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RELATED INTELLIGENCE

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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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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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