Americans Build Value
with Section 1031 Like-Kind Exchanges
Since 1921, Section 1031 like-kind exchanges have stimulated capital investment in the United States by allowing funds to be fully reinvested in the enterprise. A broad-spectrum of American taxpayers use Section 1031 to expand businesses, invest for the future, and repurpose real estate for its highest and best use.
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Healthy Agricultural Economy
Driver of Economic Activity & Job Creation
Promotes Economic Redevelopment
Incentive for Habitat Conservation
Helping Businesses Expand & Create Jobs
Repurpose Property for Its Best Use
Preserve & Attract Land for Conservation
Large & Small Taxpayers, Nationwide
Stimulates Capital Investment & Growth
Farmland & Ranchlands
Rental and Investment Properties
Consolidate & Diversify Assets
FEA Perspectives
Perspective: Benefits of Like-Kind Exchanges in a Distressed Real Estate Market (2023 Study)
Perspective: Section 1031 Talking Points
Infographic: EY Study: Economic Contribution of Like-Kind Exchange Rules in 2021
Infographic: Section 1031: Sustaining American Businesses During Economic Uncertainty
Perspective: Like-Kind Exchanges Promoting Economic Growth
Letter: 1031 Coalition Letter About Importance of Like-Kind Exchanges
Whitepaper: FEA Impact of IRC 1031 on the Economy
Whitepaper: FEA Legislative History of 1031
Section 1031 Activity
Preserving Section 1031
President Biden’s proposed $500,000 cap on Section 1031 like-kind exchanges would effectively eliminate commercial real estate exchanges, as well as larger farm and ranch exchanges.
Due to the COVID-19 pandemic, a significant percentage of hotel, retail and office property throughout the country may need to be repurposed. Larger investors are critical to revitalizing and renovating commercial real estate in a post-pandemic economy.
Recent economic impact studies concluded that like-kind exchanges are a powerful stimulant of transactional activity that will create 976,000 jobs, including $48.6 billion of labor income and a total of $97.4 billion of value added to the U.S. economy.
