Understanding Boot in a 1031 Exchange: Taxable Implications
Brian MathiesonPublished on: 02/03/2026
Understand Boot in a 1031 Exchange
1031 Exchange Planning
Brian Mathieson
State-Specific 1031 Exchange Rules and Tax Implications
Brian MathiesonPublished on: 01/14/2026
This category focuses on how 1031 exchange rules and tax treatment can vary at the state level. While Section 1031 is governed by federal tax law, individual states may conform fully, partially, or not at all—creating important differences investors must understand when exchanging property across state lines. Content in this category covers state-specific conformity rules, withholding considerations, reporting requirements, and potential tax implications that arise when selling or acquiring property in different states. All material is educational and designed to help investors recognize how state-level rules can impact planning, compliance, and long-term strategy in a 1031 exchange.
1031 Exchange Planning
Navigating Related Party Rules in Your 1031 Exchange
Brian MathiesonPublished on: 01/14/2026
An educational overview of related party rules in a 1031 exchange, explaining how transactions involving family members or controlled entities can affect eligibility and long-term planning.
1031 Exchange Planning
Understanding Qualified Use for 1031 Exchange Properties
Brian MathiesonPublished on: 01/14/2026
An educational explanation of qualified use in a 1031 exchange, including how property use affects eligibility, common misconceptions, and planning considerations for investors.
1031 Exchange Planning
How 1031 Exchanges Interact with Depreciation and Recapture
Brian MathiesonPublished on: 01/14/2026
An educational explanation of how depreciation, accumulated depreciation, and depreciation recapture interact with 1031 exchanges and investor tax planning.
1031 Exchange Planning
Beyond Deferral: Long-Term Tax Implications of 1031 Exchanges
Brian MathiesonPublished on: 01/14/2026
An educational overview of the long-term tax considerations associated with 1031 exchanges, including ongoing deferral, portfolio planning, and future tax exposure investors should understand.
1031 Exchange Planning