Tax Reform Threatens 1031 Exchanges

Help us protect 1031 like-kind exchanges
and your benefits today!

Realty Exchange Corporation is concerned about the great risk of elimination of IRC Section 1031 like-kind exchanges and the impact this change would have on our customers in the near future.
From our relationships among the 1031 industry and our work on Capitol Hill, we have learned that 1031 like-kind exchanges could very well be on the chopping block. A dramatic tax reform proposal is in the works in Congress, and if Section 1031 like-kind exchanges are not specifically preserved in this proposal, like-kind exchanges and their important benefits will disappear.
While immediate expensing, lower tax rates, and other changes proposed in a House Ways and Means Committee proposal may be advantageous, none of these changes would provide the equivalent benefits that you’ve come to know from the 1031 exchange tax provision. At 95-years old, Section 1031 has survived multiple tax reform efforts because it is a robust provision that contributes at all levels of the economy—national, state, local, and personal.
The loss of 1031 exchanges and its associated benefits would have far-reaching consequences, impacting American jobs, investment, and tax revenue. The elimination of Section 1031 would be a burden on our recovering economy and would negatively impact our customers’ businesses and investments

Help us save Section 1031 

Visit to send prepared messages to your elected representatives – let them know that repealing IRC Sec. 1031 is a bad idea for everyone.  Explore the industry-supported website for a wealth of information on issues facing Section 1031.

Thank you for your support of
IRC Sec. 1031 like-kind exchanges.