1031 Exchange

In the two-part series I recently published on the History of the 1031 Exchange, as well as the “1031 Rules!” episode on my YouTube Channel, Best 1031 Online, (below), we walked through something that often gets overlooked in today’s conversations about tax planning: how long this strategy has actually been around.

When Structure, Scrutiny, and Strategy Shaped the Modern 1031 Exchange Welcome to History of the 1031 Exchange – Part 2.Hopefully you read Part One in my December 2025 post. If not, you can read it here At some point, the 1031 exchange stopped being informal… Read More »History of the 1031 Exchange – PT2

How a Simple Idea Became One of Real Estate’s Most Powerful Tools

If you’ve ever wondered why the 1031 exchange exists, or how it became such a cornerstone of real estate investing, you’re not alone. Too many investors focus only on the rules without understanding the reason behind them. And when you understand the history, the rules make a whole lot more sense.

Every year, without fail, I hear some version of this:

“I’m thinking about a 1031, but I guess I’ll need to wait until next year.”
“Don’t 1031 exchanges only really work at the end of the year?”
“Isn’t there a better time of year to do a 1031?”

When the Partnership is Over

Welcome to the final installment in our three-part series on related-party issues in a 1031 Exchange. In Part 1, we laid the foundation. In Part 2, we dove deep into the challenges that arise inside family-related ownership structures. This concluding Part 3 focuses on something equally complex, but far more common in today’s investment world:

There’s a misconception going around about who can handle your exchange: the idea that anyone a buddy, your CPA, your favorite escrow officer, even your attorney can step in and be your accommodator (also known as a Qualified Intermediary) for a 1031 Exchange.