1031 Builds America

A Section 1031 like-kind exchange reform resource

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    • EY Macroeconomic Study (2022): “Economic Contribution Of The Like-Kind Exchange Rules To The US Economy in 2021”
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NAR Like-Kind Exchange Report, 2020

This is a report on a survey conducted among NAR members about their transactions from 2016 through 2019 to gather information on the use of Section 1031 like-kind exchanges involving NAR members and to assess their views on the economic impacts of repealing Section 1031 as is being proposed by some current tax proposals.

In 2015, NAR conducted a survey on the like-kind exchanges in which NAR members participated during the period 2011 through 2015, so this study updates that report. In 2015, slightly over 60% of NAR members reported being involved in at least one like-kind transaction, which is about the same as the current report’s figure of 61%.

Courtesy of the National Association of REALTORS®

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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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