1031 Trade: Exchange faster.
Instantly Sweep The Active Market
3,800 NNN listings are available on and off-market, 24-hours a day, 7 days per week.
Work With An Experienced 1031 Exchange Broker
B+E brokers have closed billions in net lease transaction volume across all 50 states.
Organize Everything In One Place
Innovative dashboards, task management tools, and data vaults helps buyers stay on track and on time.
A buyer's entire team will have real-time data and communication on all deals, using B+E's collaborative hub throughout the entire exchange.
Learn more about 1031 Trade
Frequently Asked Questions
What are the benefits of a Section 1031 tax deferred exchange?
1031 exchanges (also called Like-Kind Exchanges) allow real estate investors to defer capital gains taxes on the sale of property held for investment. This strategy allows exchangers to preserve 100% of their equity. To learn more, read Like-Kind Exchanges Under IRC Code Section 1031
Who qualifies for the Section 1031 exchange?
Owners of investment and business property may qualify for a Section 1031 deferral. Individuals, C corporations, S corporations, partnerships (general or limited), limited liability companies, trusts and any other taxpaying entity may set up an exchange of business or investment properties for business or investment properties under Section 1031.
What is Relinquished Property?
Relinquished Property is the property the exchanger sells that creates a capital gain.
What is Replacement Property(s)?
Replacement Property(s) is the property the exchanger purchases with the proceeds from the sale of the Relinquished Property.
What property qualifies for a Like-Kind Exchange?
Property used primarily for personal use, like a primary residence or a second home or vacation home, does not qualify for like-kind exchange treatment. Most real estate will be like-kind to other real estate. For example, real property that is improved with a residential rental house is like-kind to vacant land. One exception for real estate is that property within the United States is not like-kind to property outside of the United States.
What are the time limits to complete a Section 1031 Deferred Like-Kind Exchange?
While a Like-Kind exchange does not have to be a simultaneous swap of properties, you must meet two time limits or the entire gain will be taxable. The first limit is that you have 45 days from the date you sell the relinquished property to identify potential replacement properties. The second limit is that the replacement property must be received and the exchange completed no later than 180 days after the sale of the exchanged property or the due date (with extensions) of the income tax return for the tax year in which the relinquished property was sold, whichever is earlier. The replacement property received must be substantially the same as property identified within the 45-day limit described above.
How do I gain access to B+E’s 1031 Trade portal and its database of available deals?
Clients who have an exclusive buyer agreement with B+E get full access to 1031 Trade. Talk to a B+E Broker for more details.
What does B+E charge for 1031 advisory services?
B+E typically is paid through co-brokerage fees available on listed properties, unless no market fee is available. Additionally, B+E sometimes pursues off-market transactions on behalf of buyers. Talk to a B+E broker for specific details.