In a recently published article Ken Harney, nationally syndicated real estate author, explains how 1031 exchanges are used and how they are threatened under the House Ways and Means tax reform proposal.

A very large portion of 1031 exchanges are done by small real estate investors. In the article Bill Horan, of Realty Exchange Corporation, provides insight on how those small real estate investors use 1031 exchanges to accomplish their goals of continued real estate investment with new replacement properties.

Link to the article:  Ken Harney, Tax Reform threatens 1031 exchanges