Why Consider a 1031 Exchange?
Defer Paying Taxes
Change to Better Property
Change to Cash Flow Property
Change Property to a Better Location
Get Rid of Property Maintenance Issues
Take Advantage of Replacement Property Opportunity
Use All the Equity Leveraging Replacement Property – Growing Wealth
Real Property Exchanges
We are a professional Qualified Intermediary (QI). Helping clients with 1031 exchanges of real property is all we do. The IRS clearly defines our role as the Qualified Intermediary in a tax-deferred exchange. We freely consult on the feasibility of a 1031 exchange. more…
Reverse and Improvement Exchanges
If you find Replacement Property and need to own it before you give up your Relinquished and/or need to add improvements to the Replacement before you take ownership. more…
What Our Clients Are Saying...
“Outstanding work! Thank you to the entire team for the expert and timely help and guidance through the complicated exchange process.”
-A. Collins, June 2019
“Tracy is phenomenal! Superbly professional, made my transaction a pleasure.“
– B. Schauer, June 2019
“Thank you very much for your attentive assistance in handling the funds throughout the purchases and closings of my properties. Your attention to the details is exemplary making the process worry free. Your knowledge and efforts are so appreciated.”
– D. Wade, June 2019
Since our founding in 1990, Realty Exchange Corporation’s sole mission is to provide qualified intermediary service to real property investors and their advisors for 1031 exchanges. With a focus on local markets and leveraging our national experience, we offer our exchange clients responsive service at a fair price and security of escrow funds with our AlwaysSafe Escrow Security™ system.
We are actively involved in ongoing efforts to protect 1031 exchanges in the tax code. We’ve spent many hours walking the halls of Congress lobbying members to make sure they understand the importance of 1031 exchanges to the economy.
William Horan is a Certified Exchange Specialist® (CES), the qualified intermediary industry’s prestigious designation. The CES® designation requires years of experience, testing, adherence to a code of ethics and on-going continuing education.
Stay up to date on our latest articles, press releases, and what we are doing.
By: Ed Horan, Certified Exchange Specialist® To qualify for a like-kind exchange, IRC Section 1031 requires that the property be “held for productive use in a trade or business or for investment.” The property will qualify…
The IRS issued proposed changes on April 17, 2019 to their draft proposed regulation on IRC section 1400Z-2, relative to Qualified Opportunity Fund investments. https://www.irs.gov/newsroom/irs-issues-guidance-relating-to-deferral-of-gains-for-investments-in-a-qualified-opportunity-fund
Safe Harbor for Vacation Home The IRS published Revenue Procedure 2008-16 for the purpose of providing a Safe Harbor under which the IRS will not challenge whether a dwelling unit with limited personal use qualifies as property…
The TCJA was enacted in December of 2017. Some states have not changed their ‘date of conformity’ to conform to the provisions of the federal Tax Cut and Jos Act (TCJA). Personal property can no longer…
A California realtor learns not to mess with the IRS. Taxpayer did an exchange of her relinquished two rental properties but acquired a residence as replacement property and used it as her principal residence. She obtained…
Foreign investors can take advantage of the 1031 exchange process; however, the process is confusing and overly burdensome. (We have been involved with several FIRPTA 1031 exchanges.) The Real Estate Investment and Jobs Act has been…