BASICS
1031 Exchange Rules Explained
Educational summary of the most important rules every 1031 investor should understand.
Core rules
- Like-kind real property
- Qualified Intermediary
- 45-day identification
- 180-day completion
- Same taxpayer rule
- Equal or greater value & debt replacement (to fully defer)
Educational only — not legal advice.
Educational information only. The content on this page is general education and is not tax, legal, accounting, or investment advice. Consult your own CPA, attorney, and licensed investment professionals before making any decision related to a 1031 exchange or Delaware Statutory Trust.
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