U.S. 1031 Exchange Services, Inc

09/01/2026

1031 EXCHANGE EDUCATION SERIES | SEPTEMBER 10

Real estate professionals are often the first people investors turn to when considering the sale and purchase of investment property. Understanding the fundamentals of a 1031 Exchange can help you better recognize opportunities and guide clients toward the right resources.

Join Ryan H. Stulman, CES®, President of U.S. 1031 Exchange Services, Inc., for a special Florida Education Series presented with the Women’s Council of REALTORS® Florida.

📅 September 10, 2026
⏰ 1:00–2:30 PM ET
💻 Virtual via Zoom

The session will cover:

• Understanding the 1031 Exchange
• What qualifies as like-kind property
• Financial requirements and “boot”
• Critical exchange timelines
• Property identification rules
• Different types of 1031 Exchanges

Expand your 1031 knowledge and be better prepared when exchange opportunities arise for your clients.

👉 REGISTER TODAY:
https://us02web.zoom.us/meeting/register/BI7RGdYbTduECBnTJbu63Q

08/31/2026

Looking forward to joining WCR Florida to provide an educational class on 1031 Exchanges!

I’ll be covering the fundamentals, key rules and timelines, financial requirements, and practical considerations to help real estate professionals better understand how 1031 Exchanges can benefit their clients.

Want to better understand 1031 Exchanges and how they can benefit your clients? 🏡

Join Women's Council of Realtors Florida Education on September 10th from 1:00–2:30 PM EST for an informative virtual session featuring Ryan H. Stulman, CES®, President of U.S. 1031 Exchange Services, Inc.

Ryan will break down the essential rules, timelines, requirements, and strategies REALTORS® need to know when working with clients considering a 1031 Exchange.

📅 September 10, 2026
⏰ 1:00–2:30 PM EST
💻 Virtual via Zoom

Zoom Registration:
https://us02web.zoom.us/meeting/register/BI7RGdYbTduECBnTJbu63Q

Invest smarter. Keep more. Grow further.

👉 Register today using the link above!

08/28/2026

𝐅𝐔𝐍 𝐅𝐑𝐈𝐃𝐀𝐘 𝐅𝐀𝐂𝐓: 𝐘𝐎𝐔𝐑 𝟏𝟎𝟑𝟏 𝐂𝐋𝐎𝐂𝐊 𝐂𝐎𝐔𝐋𝐃 𝐄𝐍𝐃 𝐄𝐀𝐑𝐋𝐈𝐄𝐑 𝐓𝐇𝐀𝐍 𝐘𝐎𝐔 𝐓𝐇𝐈𝐍𝐊

Everyone talks about the 𝟏𝟖𝟎-𝐝𝐚𝐲 𝐝𝐞𝐚𝐝𝐥𝐢𝐧𝐞 for completing a 1031 Exchange.

But here is the lesser-known part:

The deadline is generally the earlier of:

𝟏𝟖𝟎 𝐝𝐚𝐲𝐬 𝐚𝐟𝐭𝐞𝐫 𝐭𝐫𝐚𝐧𝐬𝐟𝐞𝐫𝐫𝐢𝐧𝐠 𝐭𝐡𝐞 𝐫𝐞𝐥𝐢𝐧𝐪𝐮𝐢𝐬𝐡𝐞𝐝 𝐩𝐫𝐨𝐩𝐞𝐫𝐭𝐲, 𝐎𝐑 𝐭𝐡𝐞 𝐝𝐮𝐞 𝐝𝐚𝐭𝐞 𝐨𝐟 𝐲𝐨𝐮𝐫 𝐟𝐞𝐝𝐞𝐫𝐚𝐥 𝐢𝐧𝐜𝐨𝐦𝐞-𝐭𝐚𝐱 𝐫𝐞𝐭𝐮𝐫𝐧 𝐟𝐨𝐫 𝐭𝐡𝐚𝐭 𝐲𝐞𝐚𝐫, 𝐢𝐧𝐜𝐥𝐮𝐝𝐢𝐧𝐠 𝐞𝐱𝐭𝐞𝐧𝐬𝐢𝐨𝐧𝐬.

That can become especially important for properties sold late in the tax year.

For example, an investor who closes late in the year should not automatically assume they have the entire 180-day period available without considering their tax-return filing deadline.

𝐅𝐫𝐢𝐝𝐚𝐲 𝐭𝐚𝐤𝐞𝐚𝐰𝐚𝐲:
Know both dates—not just the 180-day date.

A little planning at the beginning can prevent a major surprise at the end.

𝐔.𝐒. 𝟏𝟎𝟑𝟏 𝐄𝐱𝐜𝐡𝐚𝐧𝐠𝐞 𝐒𝐞𝐫𝐯𝐢𝐜𝐞𝐬, 𝐈𝐧𝐜.
📞 941-366-1300
🌐 us1031.com

08/26/2026

𝐇𝐈𝐃𝐃𝐄𝐍 𝟏𝟎𝟑𝟏 𝐎𝐏𝐓𝐈𝐎𝐍: 𝐖𝐇𝐀𝐓 𝐈𝐅 𝐘𝐎𝐔 𝐃𝐎𝐍’𝐓 𝐖𝐀𝐍𝐓 𝐓𝐎 𝐌𝐀𝐍𝐀𝐆𝐄 𝐀𝐍𝐎𝐓𝐇𝐄𝐑 𝐏𝐑𝐎𝐏𝐄𝐑𝐓𝐘?

Selling an investment property does not always mean becoming the hands-on landlord of another one.

Under specific conditions, an interest in a properly structured Delaware Statutory Trust (DST) holding real estate may qualify as replacement property in a 1031 Exchange. The IRS has specifically addressed qualifying DST structures under Section 1031.

DST structures may provide investors access to:

• Professionally managed real estate
• Larger commercial properties
• Fractional investment opportunities
• A more passive ownership structure

This can be particularly interesting for investors who want to remain invested in real estate but reduce day-to-day property-management responsibilities.

𝐔.𝐒. 𝟏𝟎𝟑𝟏 𝐄𝐱𝐜𝐡𝐚𝐧𝐠𝐞 𝐒𝐞𝐫𝐯𝐢𝐜𝐞𝐬, 𝐈𝐧𝐜.
📞 941-366-1300
🌐 us1031.com

08/21/2026

Selling investment property in one state?

Your 1031 replacement property does not generally have to be located there.

An investor may potentially sell qualifying real estate in one U.S. state and acquire qualifying replacement real estate in another.

That can create opportunities to:

• Enter stronger growth markets
• Move investments closer to home
• Pursue different income opportunities
• Reposition geographically
• Reduce exposure to a single regional market

For example, an investor selling a rental property in New York could potentially exchange into qualifying investment real estate in Florida, Texas, Tennessee, or another U.S. market.

One important distinction: U.S. real estate is generally not considered like-kind to real property located outside the United States.

A 1031 Exchange can be more than tax deferral—it can be an opportunity to strategically relocate your real estate portfolio.

U.S. 1031 Exchange Services, Inc.
📞 941-366-1300
🌐 us1031.com

08/20/2026

Understanding a 1031 exchange can give realtors a major advantage when working with real estate investors. You don’t have to be the tax expert—but knowing the opportunity exists and having the right professionals in your network can make you a far more valuable resource to your clients.

In this video, we discuss why 1031 exchange knowledge for realtors goes beyond understanding a real estate transaction. Investors often need guidance connecting with qualified intermediaries, lenders, inspectors, tax professionals, attorneys, and other trusted specialists who can help keep the transaction moving.

As the saying goes, “We’re not the source, but we can be the source of the source.” That mindset can help real estate agents differentiate themselves in an increasingly competitive market.

Because a 1031 exchange involves strict requirements and deadlines, having a realtor who recognizes when an exchange may be an option can be especially valuable. Agents who understand the basic process can help clients ask the right questions early and connect with qualified 1031 exchange professionals before critical decisions are made.

For real estate investors, investment property owners, and agents looking to grow their investor business, building this knowledge can strengthen relationships, increase referrals, and position the realtor as a trusted resource throughout the investment property process.

This video is for educational purposes and is not tax or legal advice. Clients considering a 1031 exchange should consult appropriate tax, legal, and qualified intermediary professionals.

👉 Follow for more real estate investing, 1031 exchange, and realtor education content.

08/14/2026

CAN YOU 1031 EXCHANGE WITH A FAMILY MEMBER?

Surprisingly, a 1031 Exchange involving a related party may be possible—but additional rules apply.

Related parties can include certain family members and businesses in which the taxpayer has significant ownership.

One of the most important rules is the two-year holding requirement that generally applies to related-party exchanges.

Why?

The IRS created special related-party provisions to prevent transactions structured primarily to move appreciated property between related parties while avoiding recognition of taxable gain.

Related-party transactions can therefore require significantly more planning than a conventional 1031 Exchange.

Before buying from, selling to, or exchanging property with a related party, involve your Qualified Intermediary and tax advisor early.

The opportunity may exist—but the structure matters.

𝐔.𝐒. 𝟏𝟎𝟑𝟏 𝐄𝐱𝐜𝐡𝐚𝐧𝐠𝐞 𝐒𝐞𝐫𝐯𝐢𝐜𝐞𝐬, 𝐈𝐧𝐜.
📞 941-366-1300
🌐 us1031.com

08/12/2026

If your investment property hasn’t appreciated much, you may think a 1031 exchange isn’t worth it. But depreciation recapture can create a much bigger tax bill than many investors expect.

Even when a property barely increases in value, years of depreciation can reduce your adjusted tax basis and create taxable gain when you sell.

That becomes even more important if you’ve used cost segregation or bonus depreciation. Those strategies can create valuable deductions while you own the property, but they can also increase your potential depreciation recapture exposure at sale.

A properly structured 1031 exchange may allow you to defer both capital gains tax and depreciation recapture, keeping more of your equity invested in real estate instead of sending it to taxes.

Thinking about selling an investment property? Connect with the U.S. 1031 Exchange Services team before making your next move.

👉 Follow for more 1031 exchange, real estate investing, depreciation, and tax-deferral strategies.

08/12/2026

HIDDEN SECRET: YOU MAY NOT NEED TO BUY 100% OF A PROPERTY

Think a 1031 Exchange requires purchasing an entire replacement property?

Not necessarily.

A properly structured 𝐓𝐞𝐧𝐚𝐧𝐜𝐲-𝐢𝐧-𝐂𝐨𝐦𝐦𝐨𝐧 (𝐓𝐈𝐂) interest may allow an investor to acquire an undivided fractional ownership interest in qualifying real estate.

For example, instead of purchasing an entire $5 million commercial property, multiple investors may each own a direct fractional interest in the underlying real estate.

Potential benefits can include:

• Access to larger institutional-quality properties
• Lower individual capital requirements
• Diversification across multiple investments
• Shared ownership of income-producing real estate
• Potentially less direct property-management responsibility

Structure matters. TIC arrangements should be reviewed carefully before being used as replacement property.

𝐔.𝐒. 𝟏𝟎𝟑𝟏 𝐄𝐱𝐜𝐡𝐚𝐧𝐠𝐞 𝐒𝐞𝐫𝐯𝐢𝐜𝐞𝐬, 𝐈𝐧𝐜.
📞 941-366-1300
🌐 us1031.com

08/07/2026

𝟒𝟓 𝐃𝐀𝐘𝐒 𝐃𝐎𝐄𝐒 𝐍𝐎𝐓 𝐌𝐄𝐀𝐍 𝟒𝟓 𝐁𝐔𝐒𝐈𝐍𝐄𝐒𝐒 𝐃𝐀𝐘𝐒

The replacement-property identification period in a 1031 Exchange is only 𝟒𝟓 𝐜𝐚𝐥𝐞𝐧𝐝𝐚𝐫 𝐝𝐚𝐲𝐬.

That means weekends, holidays, vacations, travel days, and busy schedules do not stop the countdown.

Here is another important detail: the 45-day identification period and the 180-day exchange period run at the same time. The second clock does not begin after the first one ends.

Friday takeaway:
𝐃𝐨 𝐧𝐨𝐭 𝐬𝐩𝐞𝐧𝐝 𝐭𝐡𝐞 𝐟𝐢𝐫𝐬𝐭 𝐟𝐞𝐰 𝐰𝐞𝐞𝐤𝐬 𝐜𝐞𝐥𝐞𝐛𝐫𝐚𝐭𝐢𝐧𝐠 𝐭𝐡𝐞 𝐬𝐚𝐥𝐞 𝐚𝐧𝐝 𝐥𝐞𝐚𝐯𝐞 𝐭𝐡𝐞 𝐫𝐞𝐩𝐥𝐚𝐜𝐞𝐦𝐞𝐧𝐭-𝐩𝐫𝐨𝐩𝐞𝐫𝐭𝐲 𝐬𝐞𝐚𝐫𝐜𝐡 𝐮𝐧𝐭𝐢𝐥 𝐭𝐡𝐞 𝐥𝐚𝐬𝐭 𝐦𝐢𝐧𝐮𝐭𝐞.

Start evaluating potential replacement properties before the relinquished property closes whenever possible.

𝐔.𝐒. 𝟏𝟎𝟑𝟏 𝐄𝐱𝐜𝐡𝐚𝐧𝐠𝐞 𝐒𝐞𝐫𝐯𝐢𝐜𝐞𝐬, 𝐈𝐧𝐜.
📞 941-366-1300
🌐 us1031.com