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

1031 Resources

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FEA Issue Resources

  • 1031 Agricultural Based Transactions – Commentary and Examples
  • Conservation Benefits From IRC Section 1031
  • Impact of Modification of IRC 1031 to “Rollover” Structure
  • FEA Legislative History of Section 1031
  • FEA Impact of IRC 1031 on the Economy
  • FEA Role of the Qualified Intermediary
  • Like-Kind Exchanges Promoting Economic Growth
  • Impact of Depreciation on Like-Kind Exchanges
  • Infographic: Section 1031: Sustaining American Businesses During Economic Uncertainty

1031 Coalition Resources

  • Coalition Congressional letter – like-kind exchanges, 03.16.2021
  • Coalition Treasury letter – like-kind exchanges, 03.16.2021
  • Asian American Hotel Owners Association:  Capping LKEs is Detrimental to Economic Recovery

Federation of Exchange Accommodators

Kimberly Steenhoek, 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

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