Read it as a blog
Watch is as a 12-min video
To subscribe to the Ivy Group’s Newsletter
What You’ll Learn in Part 1 (of 2): 1031 Exchanges of Commercial Properties
How a 1031 Exchange defers capital gains when reinvesting in like-kind property of equal or greater value
What qualifies as like-kind property
IRS timelines: 45-day identification window, 180-day closing deadline
Identification rules: 3 Property Rule, 200% Rule, 95% Exception
When to trade up, diversify, or coordinate with a qualified intermediary
Key Takeaways
Advantages: tax deferral, portfolio growth, diversification, estate planning potential
Non-negotiables: strict 45-day/180-day deadlines and using a qualified intermediary
Risks: deadline pressure, costs, underperforming replacements, policy changes
Why guidance matters: dollar amounts are high, compliance is strict
Who Benefits
Commercial property owners, exchangers, family offices, and advisors planning sales, upgrades, or diversification.
Also Covered: cost segregation, bonus depreciation, and estate planning coordination.
Part 1 is a plain-English walkthrough of how 1031 Exchanges help investors defer taxes, keep capital compounding, and reposition portfolios for long-term growth. Tim Vi Tran explains benefits, rules, timelines, intermediary roles, and pitfalls to avoid.
Coming in Part 2: “boot,” depreciation recapture, estate/state tax impacts, and a step-by-step execution checklist.
Thinking about repositioning your portfolio? Is now the right time to explore whether a 1031 Exchange aligns with your goals? If you’re weighing whether a 1031 Exchange fits your investment strategy, please contact us to build your future-proof real estate portfolios, with 1031 Exchange as one lever.
Stay tuned for more information on Boot Taxes and related estate taxes at both the federal and state levels in Part 2.
A commercial real estate transaction is a multi-faceted process that involves factors such as investment insights, financing, alignment of properties with clients’ specific needs, market analysis, savvy negotiation, communication, tax planning, and other related areas such as accounting, law, technology, and engineering.
When you need to sell, buy, or lease, the Ivy Group is ready to help you reach your goals with more than 100 years of combined experience and expertise. Contact us with your next real estate needs.
Disclaimer:
The above and all information shared as blogs and case studies are for general education only, not as tax, legal, or investment advice. Please seek professional advice from tax, CPA, legal, and other professionals.
Copyright ©️ 2025 by Tim Vi Tran, SIOR, CCIM. All rights reserved.
Download
