1031.Exchange INTELLIGENCE NETWORK
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EXCHANGE STRUCTURE

Partial 1031 Exchange

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

Partial deferral can be intentional.

An investor may choose to receive some cash or other non-like-kind value while completing an exchange with the balance. Federal rules can require recognition of gain to the extent of money or non-like-kind property received, subject to the applicable calculations.

The decision should be modeled rather than guessed. Basis, debt, expenses, closing credits and cash retained can affect the result. A tax professional should calculate the expected recognized gain and replacement basis before the structure is finalized.

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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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Reverse 1031 Exchange

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

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