Guides & Explainers
Clear explanations to support informed 1031 exchange planning
The Guides & Explainers section is designed to provide structured, plain-language education around the mechanics of 1031 exchanges and commonly used replacement structures. These materials are intended to support investors and advisory teams by clarifying timelines, rules, and structural considerations — before transaction decisions are made.
Content is presented from an educational perspective, emphasizing process, coordination, and compliance rather than promotion.
What You’ll Find Here
1031 Exchange Mechanics
Foundational explanations of how a 1031 exchange works, including:
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Identification and exchange timelines
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Qualified intermediary roles and requirements
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Key IRS rules and compliance considerations
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Common structural pitfalls and planning errors
For a deeper overview of 1031 exchange timing and identification rules, see our 1031 Exchange Fundamentals guide.
These explanations support understanding of 1031 exchange timing and identification rules prior to execution. These guides are intended to help investors and advisors establish a clear framework before an exchange begins.
DST & Replacement Structure Basics
High-level explanations of common replacement property structures used in 1031 exchanges, including considerations relevant to a replacement property identification strategy:
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Delaware Statutory Trusts (DSTs)
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Passive ownership structures
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Fractional replacement strategies
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Institutional-grade real estate participation
This content focuses on structure and eligibility — not specific offerings.
Advisor Coordination & Planning Context
Educational materials addressing how 1031 exchanges typically intersect with:
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Tax planning
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Estate and succession considerations
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Portfolio construction
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Long-term real estate strategy
These resources are designed to help investors and advisors align expectations, timelines, and responsibilities throughout the exchange process
Who These Guides Are For
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Property owners preparing for a potential 1031 exchange
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CPAs, attorneys, and wealth advisors supporting exchange clients
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Accredited investors evaluating replacement strategies
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Family offices and advisory teams seeking institutional context
How to Use These Materials
These guides are best used as pre-exchange and planning references — not as substitutes for professional advice. Investors should review materials alongside their CPA, attorney, and financial advisor to determine how general concepts apply to their specific circumstances.
Important Disclosure
The information provided in this section is for educational purposes only and is not intended as tax, legal, or investment advice. i1031u.com does not provide tax or legal counsel. Investors should consult their own professional advisors before making any 1031 exchange or investment decisions.