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§1031 Reverse Exchange

Buy replacement first, sell relinquished within 180 days.

Overview

Standard 1031: sell first, then find replacement in 45/180 days. Reverse 1031: buy replacement first (parked with Exchange Accommodation Titleholder), then sell relinquished within 180 days. Use when perfect deal appears before you're ready to sell. More expensive (EAT fees) but preserves tax deferral without deal-timing constraint.

Best fit
Deal-driven investors1031 exchangers facing tight marketsPortfolio rebalancers
Estimated impact
Preserve 20–37% cap gains deferral on off-cycle acquisitions

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