The 1031 Like-Kind Exchange remains intact in 2026, allowing investors to defer all capital gains and depreciation recapture taxes. With the higher $15 million estate tax exemption, it's a fantastic strategy for passing on appreciated assets to the next generation tax-efficiently.
๐ Tip: Make sure to identify potential replacement properties within 45 days and close within 180 days.
What has been the biggest challenge youโve faced when completing a 1031 exchange?