Insights · The exchange desk
Analysis for the decisions between the rules.
Timely, source-backed briefs from Brandon's CPA perspective—built for owners making real decisions before and during a 1031 exchange.
Latest 1031 exchange insights
- Before the Sale: Five Numbers That Shape the Exchange — A CPA-led pre-sale review of adjusted basis, estimated gain, debt payoff, net equity, and replacement-property economics before a 1031 exchange begins.
- Day 45 Is a Decision Deadline, Not a Search Strategy — The 45-day identification period is too short to invent a replacement-property strategy. Build the decision rules before the relinquished property closes.
- Replacement Property: Look Beyond the Purchase Price — Purchase price alone cannot explain a 1031 replacement property's tax position, financing risk, cash flow, reserves, and management burden.