1031 Builds America

A Section 1031 like-kind exchange reform resource

  • Economic Research
    • EY Macroeconomic Study (2022): “Economic Contribution Of The Like-Kind Exchange Rules To The US Economy in 2021”
      • Download
    • Ling & Petrova Study, 2020: Tax and Economic Impacts of Like-Kind Exchanges in Real Estate
      • Download
    • NAR Like-Kind Exchange Report, 2020
    • FEA Whitepapers
  • The Case for Section 1031
    • The Economics of Section 1031
      • Section 1031, Agriculture, and Conservation
    • 1031 Basics
    • Like-Kind Exchanges in Action
    • 1031 Supporters
    • 1031 Resources
    • FAQs
  • News
    • 1031 Resources
  • About
    • 1031 Resources
    • Contact Us
  • Take Action
  • www.1031.org

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.

Tell your Member of Congress

Take Action!

A resource from the Federation of Exchange Accommodators

  • 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: 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

Read More

Section 1031 Activity

New 2022 EY Study Underscores Importance of Like-Kind Exchanges to U.S. Economy

May 23, 2022

SIOR: PRESERVING THE 1031 NOW AND FOR THE FUTURE

January 6, 2022

Tax Notes: The 1921 Like-Kind Exchange Policy Still Makes Sense

September 8, 2021

FEA and Real Estate Coalition Urge Congressional Tax Writers to Consider Importance of 1031 in Budget Reconciliation Discussions

September 7, 2021

FEA Comment on President Biden’s Proposal to Cap Like-Kind Exchanges to Pay for American Families Plan

April 28, 2021
Press Activity
| FEA Activity | Partner 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.

Read More

Study: EY Macroeconomic Study (2022): “Economic Contribution Of The Like-Kind Exchange Rules To The US Economy in 2021”

Study: “The Tax And Economic Impacts Of Section 1031 Like-Kind Exchanges In Real Estate,” Ling & Petrova, 2020

 

Federation of Exchange Accommodators

Lynn Harkin, CAE, Executive Director
Federation of Exchange Accommodators
1255 SW Prairie Trail Parkway
Ankeny, IA 50023

director@1031.org
phone (515) 244-6515
fax (515) 334-1174

www.1031.org

Williams & Jensen, PLLC

David Franasiak, Principal
1201 Pennsylvania Ave., NW
Suite 800
Washington, DC 20004
(202) 659-8201

www.williamsandjensen.com

Copyright © 2023

Cleantalk Pixel