Despite tax law changes, the 1031 like-kind exchange remains fully intact for 2026. It allows you to defer all capital gains and depreciation recapture taxes when you sell a investment property and reinvest the proceeds into a like-kind property. With the higher $15 million estate tax exemption, this is a critical strategy for passing appreciated assets to the next generation tax-efficiently .
👉 Tip: You have 45 days to identify potential replacement properties and 180 days to close.
What's the biggest challenge you've faced (or fear) when trying to complete a 1031 exchange?