The tax deferred exchange ("1031 exchange"), as defined in Section 1031 of the Internal Revenue Code, offers real estate investors one of the last remaining and best tax strategies for preserving the value of their investment portfolios and building wealth. By completing 1031 exchanges, investors ("exchangers") dispose of their investment property, defer recognition of capital gain taxes that ordinarily would be paid, and leverage all their equity to acquire replacement investment property.

Learn More about 1031 Exchanges

• The difference between a "1031 exchange" and a "sale"
• Why complete a 1031 exchange
• Glossary of 1031 exchange terms

Tools

Capital gain calculator provided by First American Exchange Corporation
Exchange date calculator provided by First American Exchange Corporation