1031.Exchange INTELLIGENCE NETWORK
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EXCHANGE STRUCTURE

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.

Construction does not automatically become exchange value.

Improvement exchanges are used when the desired replacement property needs work or construction before it is received by the taxpayer. The structure can involve an exchange accommodation titleholder and must be coordinated so improvements intended to count toward the exchange are completed and reflected in the property before the taxpayer receives it, subject to professional advice.

Construction contracts, draws, lender requirements, permits, title, cost overruns and the federal exchange timeline all intersect. This is not a structure to improvise after the relinquished property closes.

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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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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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