1031 Exchange Process
How a 1031 exchange actually runs, step by step.
The qualified intermediary handoff, the 45-day and 180-day deadlines, like-kind rules, boot, and the exchange structures Aspen-area investors ask about most.
The Qualified Intermediary Role
Why a 1031 exchange requires a qualified intermediary, what constructive receipt means, and how the safe harbor protects the deferral.
817+ words02The 45-Day Identification Period
How the 45-day identification window works in a 1031 exchange, including the three-property, 200%, and 95% rules, explained for Aspen-area investors.
934+ words03The 180-Day Exchange Deadline
How the 180-day exchange period works, how it overlaps with the 45-day identification window, and how a tax return due date can shorten it.
802+ words04Like-Kind Property Explained
What qualifies as like-kind real property in a 1031 exchange, what does not qualify, and how the rule applies to Aspen-area investment property.
821+ words05What Is Boot in a 1031 Exchange
How cash boot and mortgage boot arise in a 1031 exchange, why partial deferral still triggers tax, and how to avoid boot on an Aspen-area trade.
848+ words06Related-Party 1031 Exchange Rules
How Section 1031(f) restricts exchanges between related parties, the two-year holding requirement, and common traps in family or entity transactions.
827+ words07Reverse 1031 Exchange Explained
How a reverse 1031 exchange lets an Aspen-area investor buy replacement property before selling, using parking and an exchange accommodation titleholder.
809+ words08Improvement and Build-to-Suit Exchange
How an improvement exchange lets 1031 funds pay for construction or renovation on replacement property, and why the 180-day deadline still controls.
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