The 1031 Process
The Qualified Intermediary's Role
Why a qualified intermediary is required for a Santa Barbara 1031 exchange, and how the safe-harbor structure prevents constructive receipt of sale proceeds.
Explore
The 45-Day Identification Period
How the 45-day identification window works in a Santa Barbara 1031 exchange, including the three-property, 200 percent, and 95 percent rules.
Explore
The 180-Day Exchange Deadline
How the 180-day closing deadline works in a Santa Barbara 1031 exchange and why it can be shortened by the exchanger's tax return due date.
Explore
Like-Kind Property Explained
What qualifies as like-kind real property in a Santa Barbara 1031 exchange, and which property types and personal-use assets fall outside the rule.
Explore
What Is Boot in a 1031 Exchange?
Boot explained for Santa Barbara 1031 exchangers, covering cash boot, mortgage boot, and how partial taxable gain shows up even when an exchange is otherwise valid.
Explore
Reverse 1031 Exchange Explained
How a reverse 1031 exchange works, including the exchange accommodation titleholder and parking structure, for Santa Barbara investors buying before selling.
Explore
Improvement and Build-to-Suit Exchanges
How an improvement exchange lets Santa Barbara investors use exchange funds to upgrade a replacement property inside the 180-day deadline.
Explore
Related-Party 1031 Exchange Rules
How Section 1031(f) restricts exchanges between related parties in Santa Barbara, including the two-year holding requirement and common traps.
Explore