RESOURCES

Traction REIA Webinar: Practical Applications of 1031 Exchanges
Accruit's David Gorenberg presented a virtual educational session in partnership with Traction REIA on Practical Applications of 1031 Exchanges.
Kidder Mathews Interview: Ins and Outs of a 1031 Exchange
Accruit's Marty Edwards joined Peter Quinn, of Kidder Mathews, and Logan Lee of Moody Exchange to discuss the Ins and Outs of a 1031 Exchange.
Land Investor Podcast: 1031 Exchanges
Accruit's Max Hansen and Jonathan Barge were honored to join the
American Land Seller Podcast: Navigating 1031 Exchanges
Accruit's Max Hansen and Jonathan Barge were honored to join Koby Rickertsen on his American Land Seller Podcast to discuss the basics of 1031 Exchanges, how landowners, investors, and real estate
Leasehold Improvement Exchange Process
In a 1031 Exchange, acquiring Replacement Property from a Related Party is generally prohibited. However, long-term leasehold arrangements can allow an Exchanger to construct improvements on land
Like-Kind Intangible Assets and Other Real Property in a 1031 Exchange
For a valid 1031 Exchange the properties must be like-kind real property. Commonly known examples of real property include office buildings, apartments, and land. There are however several
1031 Exchange Spanning Two Tax Years
A 1031 Exchange started in the second half of the year will span across two tax years should the full exchange period be utilized. For 1031 Exchanges whose 45 day identification or 180 exchange
Replacement Property in a 1031 Exchange
For a valid 1031 Exchange, an Exchanger must identify potential qualifying, “like-kind” Replacement Property within 45 calendar days of the close of sale on their Relinquished Property. They
Accruit Your 1031 Exchange Expert
Not all Qualified Intermediaries are created equal. Accruit has been a leading 1031 Exchange Qualified Intermediary and Exchange Accommodation Titleholder, specializing in all types of
1031 Exchanges for Land Transactions
All land qualifies for a 1031 Exchanges. Learn more about 1031 Exchanges specific to transactions involving types of land in this flyer.
Accruit: Safety and Security of Funds
Accruit is a national Qualified Intermediary (QI) and member of the Inspira Financial family of companies. Learn more about working with Accruit as your 1031 service provider and feel confident
Understanding Build-to-Suit and Improvement Exchanges
A Build-to-Suit Exchange (BTS) is where an Exchanger purchases land to build the desired structure as the Replacement Property. An Improvement Exchange entails the Exchanger purchasing
Lending Considerations in a Reverse Exchange
Reverse Exchange lending requirements vary greatly from a typical Forward 1031 Exchange. It is very important for the Lender to be experienced and knowledgeable in Reverse Exchange lending at the
Huntin' Land Podcast: How to Defer Capital Gains Tax on A Land Sale
Accruit's Max Hansen and Jonathan Barge joined Joe Baya, Butch
Understanding the Reverse Exchange
A Reverse, or Parking, Exchange is where an Exchanger purchases their Replacement Property prior to selling their Relinquished Property. The typical order of events in a 1031 Exchange occur in
Managed Service for Wealth Management Firms
Managed Service through Exchange Manager ProSM, provides a white-label Qualified Intermediary solution, allowing Wealth Management Firms to offer 1031 Exchanges "in-house" while
Ranch Investor Podcast: Why Capital Gains Tax Matter to You and I?
Accruit's Max Hansen and Jonathan Barge joined Andrew Rahn and
1031 Exchanges on The Real View Podcast
David Gorenberg, one of our valued Subject Matter Experts, was recently a guest on The Real View Podcast discussing his career and how he got involved in the 1031 Exchange industry.
Reverse Exchange Procedural Outline: Parking Relinquished Property
Accruit is a national provider of Qualified Intermediary (QI) and Exchange Accommodation Titleholder (EAT) services for simple and complex exchanges. Accruit handles all types of like-kind
Internal Revenue Code Section 1031
Under Internal Revenue Code (IRC) section 1031, no gain or loss is recognized when companies sell business or investment property and acquire property that is like-kind. A transaction that is
Internal Revenue Service Regulations: IRC §1031
Like -Kind Exchange: Additional Rules for Real Estate Exchanges and Establishment of Safe Harbors This document contained final regulations relating to exchanges of real property
Rev. Proc. 2000-37: Reverse Exchanges
Since the promulgation of the final regulations under § 1.1031(k)-1, taxpayers have engaged in a wide variety of transactions, including “parking” transactions, to facilitate reverse like-kind
Rev. Proc. 2008-16: Exchanges of Vacation Homes and Rental Property
This revenue procedure provides a safe harbor under which the Internal Revenue Service will not challenge whether a dwelling unit qualifies as property held for productive use in a trade or
Rev. Proc. 2002-22: Tenants in Common
Real Estate can be owned by a multi-member LLC, a partnership or as a tenant in common in addition to other ways of holding title. Under Section 1031 of the IRS Code, a member of an LLC or a partner
1031 Exchange Deadline Calculator
Two distinct deadlines drive the 1031 exchange process, the 45-day identification period and the 180-day exchange period. To ensure you stay in compliance use this deadline calculator below.
1031 Exchanges: Transforming Tax Liability Into Cash Flow
Accruit is a leading full service Qualified Intermediary and developer of the industry’s only patented 1031 Exchange technology. Founded in 2000 and acquired by Inspira Financial in 2023, Accruit
Accruit Transforming Tax Liability - Urban
Accruit is a national provider of Qualified Intermediary (QI). The transfer of the relinquished property to the Qualified Intermediary, and the receipt of the replacement property from the
Accruit Transforming Tax Liability - Rural
Accruit is a national provider of Qualified Intermediary (QI) and Exchange Accommodation Titleholder (EAT) services for simple and complex exchanges. Learn more about working with an independent
Top 25 FAQs for 1031 Exchange Explained by Professionals in Real Estate
Accruit is a national provider of 1031 exchanges as a Qualified Intermediary. Learn more about working with an independent 1031 service provider you can trust in Accruit's Safe, Simple, and Secure
Reverse Exchange Procedural Outline: Parking Replacement Property
Accruit is a national provider of Qualified Intermediary (QI) and Exchange Accommodation Titleholder (EAT) services for simple and complex exchanges. Accruit handles all types of like-kind
Property Improvement Exchange Procedural Outline Flyer
When an exchange involves replacement (new) property that is land to be constructed upon or a structure requiring improvements, a build-to-suit or a property improvement exchange will allow for the
Managed Services for Title Companies Flyer
Accruit’s patented cloud-based platform, Exchange Manager ProSM, simplifies the processing of 1031 exchanges for our partner banks. Exchange Manager ProSM handles the
Managed Services for Banks Flyer
Accruit’s patented cloud-based platform, Exchange Manager ProSM, simplifies the processing of 1031 exchanges for our partner banks. Exchange Manager ProSM handles the
Knowledge is Power Flyer
Learn more about using an independent Qualified Intermediary and educational opportunities for you and your company in Accruit's 'Knowledge is Power' flyer. View and download the flyer by clicking
Forward Exchange Procedural Outline Flyer
Accruit is a national provider of Qualified Intermediary (QI) services for complex exchanges. Learn more about the Internal Revenue Code (IRC) Section 1031 Tax Deferred Exchange of Real
Defer Capital Gains Taxes Flyer
1031 exchange, or like-kind exchange (LKE), allows a taxpayer to defer various taxes — including capital gains (state and federal) and depreciation recapture — when they sell real estate held
Why to Use a QI Versus a Titling Company Flyer
Choosing a Qualified Intermediary (QI) is an important decision and the process shouldn't be taken lightly. At Accruit, 1031 exchanges are all we do, which means no corporate distractions. We have
1031 Exchange Cooperation Clause
Due to changes in 1031 exchange over the years, it is no longer a requirement to disclose that a
IRS Private Letter Ruling PLR 201408019 - Build-to-Suit
Taxpayer is a limited liability company that is treated as a partnership for federal income tax purposes. Taxpayer uses an overall accrual method of accounting for filing its federal income tax
IRS Private Letter Ruling PLR 200329021 - Build-to-Suit
Parent is a publicly-traded State A corporation that is engaged in the business of owning and operating C Facilities. Parent is the sole shareholder of several subsidiaries, including Taxpayer. The
IRS Private Letter Ruling 200148042 - Reverse Exchange
For a Customer to obtain the benefits of the safe harbor rules of Rev. Proc. 2000-37, the transaction need only fit within the confines of the safe harbor rules. Assuming the boundaries of the safe
New Hampshire 1031 Exchange Law
This bill recognizes Internal Revenue Code section 1031 like-kind exchanges which use federally disregarded entities as the recipient of replacement property, but emphasizes the character of such
Virginia Exchange Facilitators Act
State of Virginia Exchange Facilitators Act
Washington Qualified Intermediary Regulation
State of Washington Exchange Facilitator Code
Nevada Exchange Facilitator Code
State of Nevada Exchange Facilitator Code
Idaho Escrow Act Policy Statement #2007-4
State of Idaho Escrow Act Policy Statement #2007-4
Colorado HB 1254: Exchange Facilitator Legislation
State of Colorado HB 1254: Exchange Facilitator Legislation
California SB 1007: Qualified Intermediary Regulation
An act to add and repeal Division 20.5 (commencing with Section 51000) of the Financial Code, relating to exchange facilitators. Existing law provides for licensure and regulation of various
Maine Public Law 61: Regulation of Exchange Accommodators
State of Maine Public Law 61
Notice 2005-3
Additional Relief for Like-Kind Exchanges for Which Deadlines May Be Postponed Under §§ 7508 and 7508A of the Internal Revenue Code This notice advises taxpayers