Exeter Empower

Insights, strategies and updates for real estate investors and financial professionals.

LATEST ISSUE

Volume 2, Issue 12
Explore how rising interest rates can create opportunities for 1031 exchange investors and why understanding year-end tax deadlines is essential. This edition of Exeter EMPOWER examines changing real estate market conditions, potential investment advantages, and important 1031 exchange deadlines when transactions span two tax years.
Real estate investment landscape representing year-end planning after an incomplete 1031 exchange

What Happens When a 1031 Exchange Fails? Year-End Tax Planning Strategies

A failed 1031 exchange does not always mean every planning opportunity is lost. Learn about partial exchanges, year-end timing, installment sale considerations, and steps investors can take when an exchange does not go as planned.
Investment property representing security and reliability when choosing a Qualified Intermediary

How to Choose a Safe, Secure and Reliable Qualified Intermediary

Not all Qualified Intermediaries provide the same protections. Learn what to evaluate, including regulatory oversight, financial stability, insurance, internal controls, and how your 1031 exchange funds are held.
Commercial real estate representing the role of a Qualified Intermediary in a 1031 exchange

The Role of a Qualified Intermediary in a 1031 Exchange

A Qualified Intermediary plays a critical role in structuring a 1031 exchange, safeguarding exchange funds, and supporting compliance. Learn why choosing the right QI deserves careful consideration.
Real estate development representing replacement property in a reverse 1031 exchange

Reverse 1031 Exchanges: How They Work and When to Use Them

A reverse 1031 exchange allows an investor to acquire replacement property before selling an existing investment property. Learn how the structure works, when it can help, and the deadlines involved.
Real estate and deadline imagery representing the qualified use requirement for a 1031 exchange

The 1031 Exchange Qualified Use Requirement Explained

To qualify for a 1031 exchange, relinquished and replacement properties must meet the qualified use requirement. Learn how investment intent, holding periods, and property use can affect eligibility.
Investment real estate representing like-kind property in a 1031 exchange

What Does Like-Kind Property Mean in a 1031 Exchange?

Like-kind does not mean identical. Learn which types of real estate can qualify for a 1031 exchange, which properties are excluded, and why investment intent matters.

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