1031 Exchange Basics
Improvement and Build-to-Suit Exchanges
How an improvement 1031 exchange lets Tennessee investors use exchange funds to build or renovate replacement property, and why the 180-day deadline is the constraint.
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Like-Kind Property Explained
What counts as like-kind property in a Tennessee 1031 exchange, why the definition is broader for real estate than most investors expect, and what does not qualify.
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Related-Party 1031 Exchange Rules
How Section 1031(f) restricts exchanges between related parties, the two-year holding requirement, and the common traps Tennessee investors run into.
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Reverse 1031 Exchange Explained
How a reverse 1031 exchange works in Tennessee, why an exchange accommodation titleholder is required, and when parking a property makes sense over a forward exchange.
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The 180-Day Exchange Deadline
How the 180-day closing deadline works in a Tennessee 1031 exchange, how it overlaps with the tax return due date, and what shortens it in practice.
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The 45-Day Identification Period
How the 45-day identification period works in a Tennessee 1031 exchange, including the three-property, 200% and 95% rules and what counts as valid notice.
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The Qualified Intermediary Role
Why a qualified intermediary is required in a Tennessee 1031 exchange, how the safe harbor works, and what constructive receipt is and why it disqualifies deferral.
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What Is Boot in a 1031 Exchange
Boot explained for a Tennessee 1031 exchange, covering cash boot, mortgage boot from debt relief, and how each creates recognized gain even in a deferred sale.
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