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1031 Exchange
Resources

Internal Revenue Code Section 1031 is one of the single greatest wealth building tools available to the real estate investor.

Realtor "To Do" List 

Four Key Duties for Agents Assisting with a 1031 Exchange

  1. Inform Your Client

    Let your client know that a 1031 Exchange may apply to any business or investment property sale, including owner-occupied listings with an investment component (e.g., a home with a rental unit or farmland).


    Do not provide tax or legal advice. Encourage your client to consult their CPA or attorney.
     

  2. Include 1031 Language in the Contract

    Although not legally required, it's good business practice to add the proper 1031 Exchange clause to the Purchase and Sale Agreement or include it as an addendum.  
     

  3. Open the Exchange Account Before Closing

    The exchange account must be opened before escrow closes. You or your client can open the account by calling Asset Exchange Company at 877.471.1031.
     

  4. Assist in Finding Replacement Property

    Remember—your client has strict IRS deadlines to identify and close on replacement property. Begin the search as early as possible.

SCHEDULE A CONSULTATION

Corporate Headquarters
3515 Mt. Diablo Blvd, Suite #95
Lafayette, CA 94549
Tel: 877.471.1031
Fax: 877.480.1031

 

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WASHINGTON STATE LAW, RCW 19.310.040, REQUIRES AN EXCHANGE FACILITATOR TO EITHER MAINTAIN A FIDELITY BOND IN AN AMOUNT OF NOT LESS THAN ONE MILLION DOLLARS THAT PROTECTS CLIENTS AGAINST LOSSES CAUSED BY CRIMINAL ACTS OF THE EXCHANGE FACILITATOR, OR TO HOLD ALL CLIENT FUNDS IN A QUALIFIED ESCROW ACCOUNT OR QUALIFIED TRUST THAT REQUIRES YOUR CONSENT FOR WITHDRAWALS. ALL EXCHANGE FUNDS MUST BE DEPOSITED IN A SEPARATELY IDENTIFIED ACCOUNT USING YOUR TAXPAYER IDENTIFICATION NUMBER. YOU MUST RECEIVE WRITTEN NOTIFICATION OF HOW YOUR EXCHANGE FUNDS HAVE BEEN DEPOSITED. YOUR EXCHANGE FACILITATOR IS REQUIRED TO PROVIDE YOU WITH WRITTEN DIRECTIONS OF HOW TO INDEPENDENTLY VERIFY THE DEPOSIT OF THE EXCHANGE FUNDS. EXCHANGE FACILITATION SERVICES ARE NOT REGULATED BY ANY AGENCY OF THE STATE OF WASHINGTON OR OF THE UNITED STATES GOVERNMENT. IT IS YOUR RESPONSIBILITY TO DETERMINE THAT YOUR EXCHANGE FUNDS WILL BE HELD IN A SAFE MANNER.

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