Courtlandt Financial Group

Learning Center

Section 1031 Exchange Overview

A Section 1031 Exchange allows an investor the opportunity to reinvest the funds from an investment property sale into replacement properties without facing immediate capital gains taxes on the appreciated value of the relinquished property.
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Types of 1031 Exchanges

It pays to plan ahead!

✓ Simultaneous Exchange
✓ Delayed Exchange
✓ Improvement Exchange
✓ Personal Property Exchange
✓ Reverse Exchange
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FORE Risks

The Importance of Due Diligence

As with any real estate investment, there is risk in §1031 exchanges and Fractional Ownership Real Estate (FORE) investments, such as a tenant-in-common (TIC) or Delaware Statutory Trust (DST). Investors should carefully review offering materials related to any FORE investment as those materials will contain important risk disclosures and specific information about the property.
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Fractional Ownership Real Estate (FORE)

For when you're ready for institutional real estate investing

Although the “mainstream” securities industry often refers to real estate as an “alternative investment”, this is clearly a subjective term intended to differentiate direct ownership of real estate investments from stocks, bonds, and mutual funds. The truth is that people have owned real estate for thousands of years before stocks were ever sold on Wall Street.
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Create a 1031 Safety Net

Don't risk losing your tax deferred status

It is often difficult in the short 45-day time frame to locate a replacement property that has the right purchase price, debt ratio, and closing schedule to meet the Section 1031 Exchange requirements, and still have enough time to arrange the necessary financing.
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Key Terminology

Accommodator
Adjusted Basis
Boot
Constructive Receipt
Delaware Statutory Trust (DST)
Direct Deeding
Exchanger
Exchange Period
Identification Period
Like-Kind Property
Mortgage Boot
Property Boot
Qualified Intermediary
Relinquished Property
Replacement Property
Tenants-In-Common (TIC)
Umbrella Partnership Real Estate Investment Trust (upREIT)

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