Qualified Opportunity Funds (QOFs, which invest in Opportunity Zones) are not eligible as replacement real estate in a 1031 exchange. For those with questions about investing in QOFs as an alternative to a 1031 exchange, you can review the proposed IRS regulations at https://www.irs.gov/newsroom/treasury-irs-issue-proposed-regulations-on-new-opportunity-zone-tax-incentive.
- What Properties Qualify for a 1031 Exchange?
- Understanding the Identification Rules of a 1031 Exchange
- The basics of what a 1031 “like-kind” exchange is and how it works:
- Replacing your investment: Buying into REITs does not qualify for a 1031 exchange but DSTs do.
- How Long Must My 1031 Exchange Property Remain in Investment Status?