A 1035 exchange can be a complex process, but it essentially involves transferring the cash value of one insurance policy to another policy without incurring tax consequences. This can be particularly ...

Businessman holds a folder while standing next to a businesswoman viewing an apartment building. A 1031 exchange is potentially most impactful for those who own or profit from holding real property.

To continue reading this content, please enable JavaScript in your browser settings and refresh this page. For commercial real estate developers, IRS Code Section ...

This article is part of a series by Stuart F. Wallace of HunterMaclean. Click here to read part one, and click here to read part three. February 20, 2026 - Once the basic concept of a 1031 exchange is ...

What Section 1031 does. Section 1031 lets you defer tax when you swap one investment or business real estate for another, as long as both are real property held for investment or productive use. Since ...

A Section 1031 like-kind exchange is an Internal Revenue Code provision that allows a person to not pay tax on a gain when selling real property to reinvest in real property of equal or greater value.

A like-kind exchange, often referred to as a 1031 exchange, is a tax strategy that allows property owners to swap one investment or business-use property for another while deferring capital gains ...

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Photo by Artem Podrez: https://www.pexels.com/photo/businessman-person-woman-space-6779716/ In the realm of 1031 exchanges, few things are more dangerous than ...

The intersection of real estate transactions and tax strategy has long been a focal point for investors seeking to optimize returns while minimizing liabilities. Two powerful tools in this arena – the ...

Question: We have a rental condo in San Jose and are considering a like-kind exchange for a rental property closer to home in Monterey. We would like to get a local “starter” house or condo for our ...