The 1031 Process
Deadlines, identification rules, boot, and the qualified intermediary role explained for Virginia exchangers.
The 1031 Process

Improvement and Build-to-Suit Exchanges
How an improvement exchange lets a Virginia investor use exchange funds to build or renovate a replacement property inside the 180-day deadline.
Explore
Like-Kind Property Explained
What qualifies as like-kind property in a Virginia 1031 exchange, why the standard is broader than most investors expect, and what does not qualify.
Explore
Related-Party 1031 Exchange Rules
How Section 1031(f) restricts exchanges between related parties, the two-year holding requirement, and traps that can undo a Virginia investor's deferral.
Explore
Reverse 1031 Exchange Explained
How a reverse 1031 exchange works in Virginia, including the parking structure, the exchange accommodation titleholder, and its 180-day deadline.
Explore
The 180-Day Exchange Deadline
How the 180-day closing deadline works in a Virginia 1031 exchange and why the investor's tax return due date can shorten it without warning.
Explore
The 45-Day Identification Period
How the 45-day identification period works in a Virginia 1031 exchange, including the three-property, 200-percent, and 95-percent rules.
Explore
The Qualified Intermediary's Role
Why a qualified intermediary is required in a Virginia 1031 exchange, what constructive receipt means, and how the safe harbor structure protects deferral.
Explore
What Is Boot in a 1031 Exchange
What boot means in a Virginia 1031 exchange, how cash boot and mortgage boot arise, and why either one can create an unexpected taxable gain.
ExploreReady to map your exchange timeline?
Share your closing date and open questions for your Virginia exchange.
Start Exchange Review