Exchange Mechanics

The rules that govern a 1031 exchange, explained plainly, from the identification deadlines to boot and the qualified intermediary's role.

Exchange Rules

Exchange Mechanics

Improvement (Build-To-Suit) Exchange

How an improvement exchange lets exchange funds pay for construction on the replacement property, and why every improvement must finish inside 180 days.

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Like-Kind Property Explained

What qualifies as like-kind property in a 1031 exchange since the 2018 tax law change limited it to real property, and what no longer qualifies for.

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Related-Party 1031 Exchange Rules

How Section 1031(f) governs exchanges between related parties, the two-year holding requirement that follows, and the common traps that disqualify them.

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Reverse 1031 Exchange Explained

How a reverse 1031 exchange works, why the exchange accommodation titleholder parks the replacement property first, and when this structure makes sense.

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The 180-Day Exchange Deadline

How the 180-day closing deadline works in a 1031 exchange, why it runs alongside the 45-day window instead of after it, and how tax filing dates can.

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The 45-Day Identification Period

How the 45-day identification window works in a Nashville 1031 exchange, including the three-property, 200%, and 95% rules and how each one is applied.

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The Qualified Intermediary Role

Why a qualified intermediary is required in a 1031 exchange, how the safe harbor works, and why constructive receipt of sale proceeds disqualifies the.

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What Is Boot In A 1031 Exchange

What boot means in a 1031 exchange, how cash boot and mortgage boot show up, and how to structure a Nashville exchange to avoid triggering partial tax.

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Bring the property, dates, and open questions. We will help turn them into a clear exchange plan.

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