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Every 1031 investor knows the 45-day and 180-day deadlines. Far fewer know about the third date hiding in the rules: your exchange period ends on the earlier of 180 days or the due date of your tax return. For fall sales, that means Tax Day can arrive before your 180 days are up. Close on or after Oct. 18, 2026, and April 15 cuts your window short. Hold property in a partnership, and March 15 moves the line to Sept. 17. Daniel Goodwin explains why this catches Texas investors off guard and the one free form that keeps your full 180 days intact.

Section 1031 of the Internal Revenue Code begins with, “No gain or loss is recognized if…”. Of course, there is...

With construction costs skyrocketing due to Section 232 metal tariffs, real estate investors facing a 1031 exchange are discovering a surprising advantage. Ground-up developments are getting squeezed by surging material expenses and contractor re-quotes, but investors who pivot to pre-managed, institutional-grade Delaware Statutory Trusts are bypassing the tariff penalty entirely while benefiting from rising replacement costs. Discover why savvy investors are using this exact market environment to turn supply constraints into a win and how existing properties hold the upper hand.