Any type of real property can be exchanged provided both the relinquished property and the replacement property are held for productive use in a trade or business or for investment. The term like-kind refers to the nature or character of the property not the specific type of property. Like-kind has a very broad and liberal definition and just about any real property will qualify except property held for sale or for personal use. The 1031 Exchange Team brings over three decades of combined exchange industry experience and has facilitated thousands of exchanges. Based in Collegeville, Pennsylvania and Bend, Oregon, our exchange experts are ready to answer your questions, guide the process, and facilitate your exchange. "We felt very comfortable with the friendly and knowledgeable team. We could not have done it without your help. You made our transactions go so easy. Thank you!" -- B. W., Princeville, OR "You guys were great as usual. This is my second 1031 involving a total of eight properties and your service has been exceptional throughout." -- J. T., Ardmore, PA Frequently exchanged types of property include the following:
Examples of property that does not qualify for tax-deferral treatment under Section 1031:
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