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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.

1031 Exchange 
ID Letter

Download: 1031 Exchange ID Letter

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Please use the link above to download the latest version of our ID letter form. The completed form will be due by day 45 of your exchange.

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If you have any questions regarding property identification or your exchange deadlines, please contact your exchange officer.  Please note that our business hours are 9:00am - 5:00pm Pacific.

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Identification Rules

Replacement properties must be clearly identified in writing by day 45. The IRS allows two identification options and one 'exception':
 

  • The Three-Property Rule: Identify up to three properties, regardless of value.

  • The 200% Rule: Identify any number of properties, provided their total fair market value does not exceed 200% of the value of the relinquished property.  Example: If a property sells for $500,000, the investor may identify multiple properties totaling up to $1,000,000.

  • The 95% Exception: You may identify any number of properties of any value, as long as you acquire at least 95% of the total identified value within 180 days. This exception is rarely used. 

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