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A little clarity for your next decision.
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Investor WorkspaceA little clarity for your next decision.
Timelines, rules, replacement property, and closing your exchange.
Guides to 1031 exchange rules, the 45- and 180-day deadlines, boot and debt replacement, identification strategy, state rules, and how to close an exchange on time.
See how mortgage payoff, new debt, added cash, and portfolio LTV affect a 1031 exchange. Compare simple examples and avoid common boot mistakes.
Learn how to identify 1031 replacement property, count 45 days, compare the three-property and 200% rules, and document changes before the deadline.
Plan your first 1031 exchange with a plain-English guide to qualifying property, the QI, deadlines, equity and debt, replacement choices, and closing records.
Compare cash boot, debt relief, and full 1031 deferral with worked examples showing outside cash, new loans, partial exchanges, and replacement property basis.
Coordinate a client’s 1031 exchange with clear adviser and CPA roles, a shared decision brief, cash planning, investment review, and closing follow-up.
Compare 1031 exchange fees, QI quotes, closing costs, financing, DST expenses, and tax treatment. Build a budget for added and ordinary costs.
Build a 1031 exchange funding plan using equity, debt, replacement value, and investor LTV, with examples for added cash and several DST allocations.
Explore three hypothetical 1031 exchanges covering full deferral, cash out, and multiple investments, with equity, debt, basis, and income examples.
Compare a taxable sale, another 1031 exchange, a partial exchange, and holding for heirs, including basis, DST liquidity, and Section 721 tradeoffs.
Get clear answers to 32 common 1031 exchange questions about property eligibility, deadlines, debt, DSTs, taxes, identification, and closing records.
Understand when raw land qualifies for a 1031 exchange, how development-for-sale changes the analysis, and what construction, site, and deadline checks matter.
Learn how to review a qualified intermediary, confirm where exchange funds are held, check insurance limits, verify wires, and respond to suspected fraud.
Understand common 1031 exchange terms, including equity, boot, basis, like-kind property, deadlines, and QIs, with clear definitions and examples.
Review a 1031 exchange from tax records to Form 8824, including basis, cash and debt boot, depreciation, passive losses, and continuing state reporting.
Help clients plan a 1031 exchange with clear professional roles, sale timing, replacement searches, identification, DST boundaries, and closing records.
Understand 1031 exchange rules, the 45- and 180-day deadlines, debt replacement, DST options, and risks before selling investment real estate.
Understand 1031 holding periods, the two-year dwelling safe harbor, related-party rules, later home use, and why an investment hold is not a tax deadline.
Learn the 1031 identification rules with clear examples of the three-property, 200%, and 95% tests, written notices, DST interests, and the 45-day deadline.
Plan a Florida 1031 exchange with federal rules, deed taxes, property-tax resets, condo reserves, insurance costs, and direct-property or DST tradeoffs.
Plan a Texas 1031 exchange with federal deadlines, state-source gain, LLC tax duties, local property costs, insurance, and clear cash-flow examples.
Plan a 1031 exchange into several properties with clear identification limits, equity and debt examples, DST considerations, and a shared closing calendar.
Learn when an inherited property may fit a 1031 exchange, how basis changes the gain, and what heirs should review before choosing an exchange or sale.
Build a clear 1031 exchange file with identification proof, closing records, basis schedules, and tax forms. Learn what to keep and why old records matter.
Compare direct property, net leases, land, DSTs, TICs, and special interests by tax fit, cash, debt, control, deadlines, and closing risk.
Review the key 1031 exchange requirements, from property use and written identification to money controls, debt, deadlines, and tax reporting.
Help investment-property sellers explore a 1031 exchange with clear brokerage roles, careful introductions, accurate sale facts, and organized communication.
Plan your 1031 exchange from before the sale through closing, with calendar examples, holiday checks, reminders, and the tax-return deadline trap.
Compare paying tax with a 1031 exchange using 2026 federal gain thresholds, NIIT, state-tax considerations, worked calculations, and replacement basis.
Compare a 1031 exchange with a cash-out refinance, including loan costs, cash flow, tax basis, exchange debt, and access to your money.
Compare a 1031 exchange with selling property and investing in stocks, including tax cost, liquidity, diversification, income, leverage, fees, and risk.
Compare a 1031 exchange with a taxable property sale based on cash needs, tax cost, debt, liquidity, management, and the investments you want to own next.
Plan a 1031 exchange with multiple properties sold. Understand the first-sale deadline, combined equity and debt, identification rules, and funding gaps.
Learn when a home, rental, or mixed-use property can qualify for a 1031 exchange, and how Section 121, depreciation, and changing use affect the result.
Learn how a 1031 exchange across state lines works, including California reporting, federal deadlines, replacement property review, and state tax questions.
Learn why dealer property and real estate inventory do not qualify for a 1031 exchange, how purpose matters, and what to review before selling.
Understand how seller financing can combine with a 1031 exchange, including note payments, gain calculations, recapture, credit risks, and tax reporting.
Learn how seller financing affects a 1031 exchange, including buyer notes, installment reporting, cash shortages, and closing deadlines.
Understand how inherited real estate basis can interact with 1031 exchanges, including debt, gifts, trusts, partnerships, estate taxes, and key exceptions.
Learn what happens to suspended passive losses in a 1031 exchange, including partial exchanges, taxable sales, activity grouping, and practical examples.
See how a 1031 exchange affects the 3.8% net investment income tax, with threshold examples, partial-exchange math, rental rules, and planning questions.
Plan an apartment 1031 exchange with examples for sale proceeds, debt, rent collections, reserves, portfolio LTV, and direct or passive replacement choices.
Learn how commercial 1031 exchanges work across property types, with guidance on leases, debt, deadlines, DSTs, closing costs, and due diligence.
Plan a farm or ranch 1031 exchange: separate land, home, and equipment; review debt, deadlines, passive options, and the distinct farmland tax-payment election.
Plan a farmland 1031 exchange with clear guidance on land, equipment, water rights, farmhouses, deadlines, replacement options, and farm tax alternatives.
Learn how a hotel 1031 exchange treats real estate, furniture, and business assets, and how to compare replacement options, debt, capital costs, and cash flow.
Plan an industrial property 1031 exchange with clear steps for asset classification, leases, environmental review, debt replacement, cash flow, and deadlines.
Understand how LLC tax status, partnership ownership, distributions, and co-ownership affect a 1031 exchange before you sell or change title.
Understand the 1031 vacation-home safe harbor, rental-day and personal-use limits, family stays, conversion rules, and the records to keep.
Plan a retail or NNN property 1031 exchange. Review tenant credit, lease terms, cash flow, debt replacement, vacancy reserves, and deadlines before buying.
Learn when vacant land qualifies for a 1031 exchange, how basis and debt affect the plan, and what to check before buying replacement land or income property.
Understand how a 1031 exchange works, what property qualifies, how deadlines and debt affect deferral, and when a taxable sale may fit better.
Build a useful 1031 backup plan with the three-property, 200%, and 95% rules. Learn how to check values, funding, descriptions, and timely written changes.
Learn how 1033 tax deferral works after condemnation, casualty, or theft, including replacement property, deadlines, mortgage payoffs, and reporting.
Learn how to spot common 1031 exchange mistakes involving proceeds, deadlines, identification, debt, basis, and rushed investment decisions before closing.
Learn how Baker 1031 Investments helps accredited investors compare DST and 1031 options, what working with Jerry involves, and where other advisers fit.
Review Baker 1031's compensation model. Compare upfront charges, reserves, ongoing expenses, debt costs, and exit fees with dollar examples.
Understand the roles of Jerry Baker, Aurora Securities, sponsors, qualified intermediaries, tax advisers, attorneys, and closing teams in a 1031 exchange.
Learn when California Form FTB 3840 is required, how deferred gain follows later exchanges, and how to track multiple properties, basis, and final filings.
Understand when a main home, former rental, duplex, or vacation home may use the home-sale exclusion, a 1031 exchange, or both, with clear examples.
See how a 1031 exchange defers capital gains, how cash and debt affect the result, and why replacement basis and investment risks matter to your decision.
Learn the rental, personal-use, and recordkeeping rules for converting a vacation home into investment property, including the IRS dwelling safe harbor.
Follow a forward 1031 exchange from the sale contract to replacement closing, including the QI, restricted proceeds, identification, funding, and reporting.
Learn when a 1031 exchange can defer depreciation-related gain. Compare Sections 1245 and 1250 and review tax records before choosing a replacement.
See how carryover basis, excess basis, land allocation, and a depreciation election affect deductions after a 1031 exchange, with clear examples.
Learn how a drop-and-swap exchange works, why ownership and sale history matter, and which partnership, debt, and timing questions need legal review.
Learn when a QI can return funds after a failed 1031 exchange, how partial exchanges and tax-year timing work, and which next steps protect your options.
Understand Form 8824 with clear examples of exchange gain, debt, cash boot, replacement basis, required records, state reporting, and questions for your CPA.
Trace the 1031 exchange from 1921 through Starker, the 1984 deadlines, QI rules, DST guidance, and today’s real-property limits.
Understand how 1031 tax deferral can preserve invested capital, and why costs, basis, debt, liquidity, and inheritance planning still shape long-term wealth.
Compare a taxable sale, full exchange, and partial exchange using a 2026 federal example with gain brackets, NIIT, basis, cash, and clear assumptions.
Compare 1031 exchange companies by role, fund handling, agreements, insurance, experience, service, and total fees before your property sale closes.
Compare 1031 qualified intermediaries by fund controls, bank arrangements, insurance, fees, experience, deadlines, and wire safety before your sale closes.
Organize a faster 1031 replacement search with a clear budget, parallel reviews, useful backups, identification planning, and a realistic closing checklist.
Start a 1031 exchange with a clear plan for your team, cash and debt, deadlines, replacement choices, closing, and tax records. Follow Jerry Baker’s roadmap.
Learn how to prepare a 1031 identification letter, describe property and DST interests, count backups, change your list, and preserve proof of timely sending.
Plan an improvement 1031 exchange with clear ownership, construction deadlines, identification, funding, and evidence of the property you actually receive.
Compare keeping, selling, or exchanging an inherited rental, with basis and cash examples, depreciation, family buyouts, passive losses, and state tax issues.
See what current 1031 law says, how old cap proposals differ from enacted rules, and how to check policy headlines before changing your sale plan.
Learn which real estate interests can qualify for a 1031 exchange, including land, leaseholds, and DSTs, plus personal-use, stock, and foreign-property limits.
Understand when a net profits interest may qualify for a 1031 exchange, how costs and deficits affect NPI income, and which documents need review.
Review NNN replacement property leases, tenants, expenses, debt, environmental risks, and closing dates before choosing a direct property or a net-lease DST.
See how Jerry Baker builds an exchange discussion around your cash needs, long-term goals, exchange requirements, investment tradeoffs, and a clear decision.
Learn how to plan a partial 1031 exchange, including cash boot, debt relief, tax reserves, QI release rules, replacement basis, and after-tax cash needs.
Understand the old $500,000 gain-deferral proposal, its difference from sale price and equity, and current identification and home-sale limits.
Find real estate tax guides on 1031 exchanges, capital gains, basis, depreciation, DSTs, 721 contributions, Opportunity Zones, and estate planning.
Organize real estate tax forms with a plain-English guide to Schedule E, 1099-S, 4797, 8824, depreciation, investor statements, state filings, and records.
Understand refinancing before or after a 1031 exchange, cash boot, debt offsets, loan costs, basis, and why no universal waiting period makes a loan safe.
Understand related-party 1031 exchanges, the two-year rule, indirect purchases through a QI, exceptions, and the records your CPA and tax counsel need.
Learn how a reverse 1031 exchange works, including EAT ownership, 45- and 180-day rules, bridge funding, costs, and what to plan before closing.
Understand simultaneous 1031 exchanges, direct swaps, QI roles, cash control, closing-day delays, and why a same-day sale and purchase may still be taxable.
Learn how a swap-and-drop 1031 plan affects investment intent, partnership distributions, debt, basis, lender consent, and required tax reporting.
Follow the 1031 exchange process from pre-sale planning through identification, funding, closing, and tax reporting, with a dated example and checklists.
Use a simple 1031 exchange worksheet to compare sale proceeds, debt, replacement value, and possible boot, with examples that show where the shortcut stops.
Learn what must close within the 1031 exchange period, how a return due date can shorten it, and why contracts, deposits, and later work may not count.
Review the 2026 1031 exchange rules, year-end deadlines, rate risks, bonus depreciation, state reporting, and questions to answer before selling.
Avoid rushed 1031 decisions with a practical 45-day plan. Learn how to count dates, set early milestones, check backups, and distinguish legal and work cutoffs.
Use this 1031 exchange checklist to organize eligibility, records, deadlines, replacement review, identification, funding, closing, and tax reporting.
Learn how TIC 1031 exchanges work, including co-owner votes, allocated debt, fees, reserves, management, transfer limits, and the IRS ruling procedure.
Learn which mistakes can defeat a 1031 exchange, which create taxable boot, and how to review timing, money control, QI relationships, and related parties.
Understand the roles of a 1031 exchange specialist, QI, CPA, attorney, and investment professional, plus the services and questions to review before hiring.
Learn what a qualified intermediary does in a 1031 exchange, who can serve, how funds are held, and which questions to ask before your property sale closes.
Learn what creates boot in a 1031 exchange, how cash and debt relief differ, when gain is taxable, and how to review closing costs before you invest.
Spot cash boot, debt relief, nonqualifying property, and closing-cost issues in a 1031 exchange, with examples and a practical settlement-statement review.
Understand 1031 replacement property, ownership interests, equity, debt, and tax basis. Compare funding choices and build a plan that fits your needs.
Compare a shared 1031 exchange, partner buyouts, redemptions, partial exchanges, restructuring, and taxable sales when property owners want different things.
Compare whole-property ownership, TICs, and DSTs for a 1031 exchange, with examples of cash flow, fees, debt, reserves, control, and exit tradeoffs.
Decide what help you need for a 1031 exchange by comparing adviser roles, investment review, costs, conflicts, coordination, and your own decision needs.
Plan a 1031 exchange with your real estate agent, intermediary, and tax team. Learn who handles each step, what to check before closing, and how deadlines work.
Learn what your attorney can review in a 1031 exchange, from ownership and sale contracts to QI agreements, DST documents, deadlines, and closing duties.
Learn how your CPA can review a 1031 exchange, check tax basis, reconcile equity and debt, estimate tax, and prepare the records you need after closing.
Build a zero-boot 1031 exchange plan with matched equity, debt, costs, and deadlines. Test funding changes and learn why zero boot is not a tax guarantee.
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