The mechanics of a 1031 exchange explained plainly, from like-kind rules and deadlines to boot and reverse exchanges, for Portland-area investors.

How an improvement or build-to-suit 1031 exchange works in Portland, including titleholder rules and why construction has to land inside the 180-day window.
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What qualifies as like-kind property in a Portland 1031 exchange, why the test is use rather than property type, and what stopped qualifying after 2018.
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How Section 1031(f) restricts exchanges between related parties in Portland, including the two-year holding requirement and the traps investors miss.
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How a reverse 1031 exchange works in Portland, including the parking arrangement, exchange accommodation titleholder, and the safe harbor that permits it.
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How the 180-day acquisition deadline works in a Portland 1031 exchange, and why the tax-return due date can shorten the window before extensions are filed.
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How the 45-day identification period works in a Portland 1031 exchange, including the three-property, 200 percent, and 95 percent identification rules.
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Why a qualified intermediary is legally required in a Portland 1031 exchange, what constructive receipt means, and the safe harbor the role provides.
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Boot in a Portland 1031 exchange explained, covering cash boot and mortgage boot, how the two combine, and how each becomes taxable at closing.
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