The FEA communicates often with legislators to educate and advocate for the preservation of Section 1031. Find official letters, informational brochures, letters of support, and whitepapers in the FEA Library. More
- Letter: FEA Recommendations for Tax Reform to Senate Finance Committee (7/15/2017)
- Statement: FEA Statement for the Record to House Ways and Means Committee (6/1/2017)
- Perspective: Like-Kind Exchanges Complement Tax Reform, Are Needed for Land
- Whitepaper: Conservation Benefits of Section 1031 Like-Kind Exchanges
- Whitepaper: The Role of the Qualified Intermediary
- Whitepaper: A Legislative History of Section 1031
Section 1031 supporters make a difference in educating and motivating clients, legislators, and the public. Find resources to distribute among your clients concerning the need to preserve Section 1031 exchanges. More
1031 Exchange Supporter Resources
- Resource: FEA 1031 Client Support Flyer 9/2017
- Resource: FEA Top 10 Economic Benefits of 1031
- Resource: Section 1031 by the Numbers
Section 1031 Reference Library
Section 1031 was included in the tax code since 1921 and has remained because of its practical use for agriculture, real estate, small and medium sized businesses, and many other applications.
- Resource: 1031 Exchanges: How Are they Used?
- Resource: Section 1031 Like-Kind Exchange Fact Sheet
- Economic Study: “Economic Impact of Repealing Like-Kind Exchange Rules” – EY
- Economic Study: “The Economic Impact of Repealing of limiting Section 1031 Like-Kind Exchanges in Real Estate” – Ling-Petrova
- Partner Survey: National Association of REALTORS® Like-Kind Exchange Survey, 2015
- Resource: EY Infographic: Economic Impact of Repealing Like-Kind Exchange Rules
- Whitepaper: A Legislative History of Section 1031 Like-Kind Exchanges
- Resource: 1031 Exchange Testimonials
- Whitepaper: The Role of the Qualified Intermediary (QI)
- Resource: FAQs
Section 1031 Like-Kind Exchanges appear complex, but in fact can be quite a simple process. The tax code sets specific guidelines, deadlines, and roles for Qualified Intermediaries (QIs) that ensure fair transactions and prevent abuse.
Section 1031 Basics
- What are QIs and what is their role in an exchange?
- What are the uses of Section 1031?
- How are 1031 like-kind exchanges used in the economy?
- See all Frequently Asked Questions
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