Use §1031 proceeds to build improvements on the replacement property.
An Improvement (or Construction) 1031 lets exchange proceeds fund NEW construction or capital improvements on the replacement property held by an Exchange Accommodation Titleholder (EAT). Buyer effectively turns exchange dollars into ground-up build-to-suit — deferring gain into a project worth far more than any turnkey replacement they could find inside the 180-day window.
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Multiply the $10M §1202 exclusion across multiple trusts.
4% corporate tax + 0% capital gains for bona fide residents.
Stack the $500K primary-home exclusion on top of a 1031 deferral.
Convert Traditional to Roth during sabbaticals or business-loss years.
Capitalize property taxes and interest on undeveloped land.
Deduct now, control forever, employ heirs.
Ordinary loss (not capital loss) on failed small biz — up to $100K.
Buy leveraged real estate inside your IRA — tax-deferred or tax-free.