BASICS
Improvement Exchanges
Educational overview of construction/improvement exchanges.
An improvement exchange allows exchange funds to be used to build or improve replacement property within the 180-day window. Educational only.
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.
Related articles
basics
How Does A 1031 Exchange Work?
Walk through the steps of a typical 1031 exchange from sale to replacement-property closing.
Read article →basics1031 Exchange Rules Explained
Educational summary of the most important rules every 1031 investor should understand.
Read article →basicsWhat Qualifies For A 1031 Exchange?
Educational overview of property types that generally qualify for Section 1031 treatment.
Read article →basicsLike-Kind Property Explained
What "like-kind" actually means under Section 1031.
Read article →basicsQualified Intermediary Guide
An educational guide to the QI's role in a 1031 exchange.
Read article →basics45-Day Identification Rule
How the 45-day window works and the three identification rules.
Read article →