Advertise on podcast: The 1031 Exchange Brothers

The 45-day identification period is one of the most important parts of a 1031 exchange. But what actually has to happen during those 45 days? In this episode, David and Tom Moore, the Exchange Brothers, break down when the 45-day clock starts, how to properly identify replacement property, and what happens when your plans change after Day 45. They walk through the 3-property rule, 200% rule, and 95% rule, including a simple $500,000 property example that makes the identification options easier to understand. They also explain how DSTs are identified, whether you need to be under contract before identifying a property, and what happens when an identified property falls through. Plus, we share stories from more than 35 years in the 1031 exchange business — including a remarkable exchange involving 24 replacement properties and roughly $1 million in potential tax. They also discuss an often-overlooked part of the exchange process: when your Qualified Intermediary can actually release your funds and why choosing a QI involves more than comparing fees. If you're selling investment real estate, currently in a 1031 exchange, or simply want to understand the process before you sell, this episode will help you better understand the deadlines and identification requirements before you're up against the clock. 01:52 — When Does the 45-Day Clock Actually Start? 05:24 — The 180-Day Deadline & Your Tax Return 10:58 — The 3-Property Rule 11:28 — The 200% Rule 12:30 — The 95% Rule 13:47 — The $1 Million Tax Story: 24 Replacement Properties 15:14 — Do You Need a Contract Before Identifying? 18:13 — How Specific Does Your Identification Need to Be? 23:07 — When Can You Get Your 1031 Funds Back? Send us Fan Mail Thanks for listening! Subscribe to get all of the latest tax news and information.

What if your IRA could do more than invest in stocks and mutual funds? Today, we're the IRA Brothers. In this episode we dig into the world of self-directed IRAs and real estate investing… from buying property inside a retirement account to checkbook control, prohibited transactions, financing, house flipping, private lending, and some of the mistakes that can create serious tax problems. If you've ever wondered whether your IRA can buy real estate, borrow money, partner with you on a deal, or even act as the bank, this episode breaks down what investors need to know before putting retirement dollars to work. 00:00 — Using Your IRA to Invest in Real Estate 04:56 — How to Buy Real Estate With a Self-Directed IRA 07:12 — Checkbook IRA / IRA LLC Explained 17:01 — Custodian Fees, Control & Buying Property Faster 21:53 — Prohibited Transactions: Mistakes to Avoid 27:51 — What If Your IRA Doesn't Have Enough Money? 28:40 — Non-Recourse Loans, UBIT & Borrowing With an IRA 41:30 — Flipping Houses With an IRA: The Tax Traps 01:02:23 — Become the Bank: Private Lending With Your IRA Whether you're already using a self-directed retirement account or you're just discovering what's possible beyond traditional investments, this conversation gives you a starting point for understanding how real estate and retirement accounts can work together, and where investors need to be careful. Learn more about IRA Advantage and Exchange Brothers, and check out the full episode for more real estate and retirement-investing conversations. This podcast is for educational purposes only and is not intended as individualized tax, legal, or investment advice. Send us Fan Mail Thanks for listening! Subscribe to get all of the latest tax news and information.

Most investors don't think about tax strategy until the day they list a property, but by then, the best options could be off the table. In this episode of The Exchange Brothers, David and Tom Moore break down why tax planning needs to start at acquisition, not disposition, and unpack two of the most misunderstood tools in a 1031 investor's toolkit: TIC and DST ownership structures, and mixed-use property conversions. 0:00 Welcome back, and the "no second-home changes" myth  3:34 Why planning is the whole game  6:57 Do you actually have a tax liability? 10:25 Facilitator vs. accommodator (and blending 1031 with IRA money)  13:24 Reddit case: a rental into a new primary home?  18:39 Converting a 1031 into a residence — why the "genius" move fails  33:46 "Exchange or sell," ADUs, and hold-period myths  43:25 Forever homes, the 121 exclusion debate, and vesting traps  57:25 TIC vs. DST, diversification, and the $500K deferral-cap threat  You can find every episode of this show on Apple Podcasts, Spotify or YouTube. For more, visit 1031exchange.com  Send us Fan Mail Thanks for listening! Subscribe to get all of the latest tax news and information.

Before the mics were officially on, Jose Cienfuegos of Revitalize Portland Coalition got real about what's actually happening in Portland right now.  Oregon left federal tax incentives on the table. DA budgets are getting slashed. The Blazers stadium question is reshaping Portland's national profile. And inside City Council, things look very different up close than they do in the headlines. But here's the twist — Jose sees a come-together moment forming. The doom loop narrative isn't the whole story anymore. This is the unscripted conversation that set the table for everything in the full episode.  Topics: Portland's enforcement priorities | Oregon tax policy | City Council from the inside | DA budget cuts | The Blazers & Portland's future 🎙️ Full episode available now on The Exchange Brothers.  📞 1031 exchange questions? Call Equity Advantage: 503-635-1031  🌐 1031exchange.com Send us Fan Mail Thanks for listening! Subscribe to get all of the latest tax news and information.

Portland is at a turning point, and the people watching closest say the window to act is now. David Moore sits down with Jose Cienfuegos, president of the Revitalize Portland Coalition (10,000 members, 25 companies invested in the city's comeback), to talk about what's actually changing on the ground: distressed buildings trading at resets that finally pencil, a new executive mayor asking for a wish list of code changes, prosecution and livability enforcement returning, and major players like Swickard and Schnitzer doubling down on downtown.  Jose — a former public defender and prosecutor who never planned on real estate — explains why he believes "this is the five years ago" moment investors always wish they'd caught, what still needs fixing, and how out-of-state investors can dictate their terms to a city that's finally listening. Learn more about the Revitalize Portland Coalition at https://www.revitalizeportland.com/. Chapters: 1:30 – From public defender to RPC president 4:50 – What is the Revitalize Portland Coalition? 6:28 – The state of the market: rent control refugees & phantom gains 10:17 – Portland's permanent assets & the confidence comeback 16:28 – Distressed buildings & "this is the five years ago" 28:01 – Summer birds: Schnitzer's vision for remaking downtown 41:28 – Permitting reform & the mayor's code wish list 1:10:05 – Investor advice: Big Pink at $40M & getting in early Send us Fan Mail Thanks for listening! Subscribe to get all of the latest tax news and information.

Intro (00:00). What is a reverse 1031 exchange and why it matters when you find the perfect property before you've sold your old one (00:58). The two reverse exchange structures — parking the replacement property vs. parking the relinquished property (04:49). The Exchange Accommodation Titleholder (EAT) explained (05:43). How the money and financing works in a reverse (06:55). Step-by-step walkthrough with a real example (09:04). Safe harbor vs. non-safe harbor transactions and why the cost difference is significant (14:52). Biggest risks and how to avoid them (16:07). Ready to start your reverse exchange? Equity Advantage has facilitated 1031 exchanges since 1991. Call us at 503-635-1031 or visit 1031exchange.com. You can find every episode of this show on Apple Podcasts, Spotify or YouTube.  Send us Fan Mail Thanks for listening! Subscribe to get all of the latest tax news and information.

1031 + IRA + Airbnb + Reverse Exchanges Overview (00:26). Market Changes & New Tax Legislation (02:13). Can You Combine a 1031 Exchange with a Self-Directed IRA? (08:16). Deal Structuring: Ownership, Loans & Key 1031 Rules (10:20). UBIT Explained (13:48). Advanced Strategy: Owning Property in an IRA Long-Term (19:34). Airbnb & Short-Term Rentals: Do They Qualify for 1031? (38:36). IRS Vacation Home Rules (Rental vs Personal Use) (42:36). IRA Deal Mistakes That Trigger Massive Taxes (Real Case Study) (50:01).   You can find every episode of this show on Apple Podcasts, Spotify or YouTube. For more, visit https://www.1031exchange.com/podcasts/ Send us Fan Mail Thanks for listening! Subscribe to get all of the latest tax news and information.

1:19 — F1 Experience & Japan Sabbatical 7:14 — The Bear Encounter 11:14 — Mentorship & Entrepreneurship 15:30 — From Flipping Houses at 19 → Property Management 18:36 — Oregon Rent Control & Market Reality 24:28 — Investor Strategy & Property Management Insights Nick Cook started flipping houses at just 19 years old—during the height of the NINJA loan era. Today, he leads one of Oregon’s top property management companies and helps real estate investors navigate one of the most complex rental markets in the country. In this episode, David Moore sits down with Nick Cook of SleepSound Property Management to break down Oregon’s statewide rent control law, what it actually means for landlords, and how investors should be thinking about Portland real estate today. We also cover: Why rent control can lead to higher rents over timeWhat most property managers don’t tell ownersHow to evaluate Portland as a long-term vs. short-term investmentThe biggest mistakes landlords make (and how to avoid them)Nick’s journey from flipping houses at 19 to building a successful companyWhether you're a real estate investor, landlord, or considering a 1031 exchange, this episode offers practical insights you can apply immediately. About Equity Advantage Equity Advantage specializes in 1031 exchanges, helping investors defer capital gains taxes and build long-term wealth through real estate. 👉 Learn more: https://www.1031exchange.com/ 📞 Contact us: 503-635-1031 You can find every episode of this show on Apple Podcasts, Spotify or YouTube.  Send us Fan Mail Thanks for listening! Subscribe to get all of the latest tax news and information.

00:00 Intro: Flipping Properties with an IRA 01:03 Prohibited Transactions & IRS Risks 02:13 UBIT Tax: Why Flips Get Taxed 03:24 Investor vs Dealer Status Explained 05:22 Sweat Equity & Legal Ways to Flip (ROBS Option) Thinking a Roth IRA flip means zero taxes? Not so fast. Most investors get this wrong… and the IRS has no sense of humor when they do. In this episode, Dave and Tom Moore from IRA Advantage break down exactly what happens when you try to flip properties inside a self-directed IRA or 401K, including the rules that can blow up your entire retirement account if you cross the wrong line. The bottom line: Self-directed IRAs are powerful tools for real estate investors, but only if you know where the lines are. This episode gives you the map. Disclaimer: All my opinions are my own. These statements are not meant to be taken as investment advice. Send us Fan Mail Thanks for listening! Subscribe to get all of the latest tax news and information.

00:00 – The BIG Myth: Do You Have to Replace Debt in a 1031? 04:24 – How to Pull Cash Out Without Triggering Taxes 04:43 – Cash-Out Refi Timing: What Triggers IRS Problems 05:09 – The “Step Transaction” Rule (What Can Get You Audited) 09:40 – Costly Mistake: Over-Financing & Unexpected Taxes Many investors are told they have to replace debt in a 1031 exchange, but that’s not always the case. In this episode, we walk through how debt can be offset, when taking cash can trigger taxes, and how to structure transactions the right way. We also dive into one of the biggest risk areas: timing. A cash-out refinance done too close to a sale or acquisition can raise red flags with the IRS under the “step transaction” doctrine. You’ll learn when a refinance makes sense, how intent factors into the equation, and why what you do with the money matters just as much as when you take it. If you’re looking to access equity while preserving your tax deferral, this episode will help you understand the rules and avoid costly mistakes. You can find every episode of this show on Apple Podcasts, Spotify or YouTube. For more, visit https://www.1031exchange.com/podcasts/ Send us Fan Mail Thanks for listening! Subscribe to get all of the latest tax news and information.

In this episode, we break down one of the most misunderstood parts of a 1031 exchange: the identification rules. Many investors know about the 45-day identification deadline, but far fewer understand how the three identification rules actually work or how mistakes during identification can jeopardize an exchange. We discuss the fundamentals of identifying replacement property, common misunderstandings, and how identification works when investors are acquiring multiple properties, DST investments, or partial ownership interests. If you're planning a 1031 exchange, understanding the identification process can help you avoid costly mistakes and structure your exchange more effectively. Episode Timestamps 00:00 Introduction 05:19 Why Identification Confuses Investors 06:02 The 45-Day and 180-Day Deadlines 09:17 Who Receives Your Identification 11:12 How to Properly Identify Replacement Property 19:15 The 3 Identification Rules Explained 26:11 Why You Shouldn't Rush Identification 33:11 Combining Multiple Properties in a 1031 Exchange 41:48 Taking Cash Out of a 1031 Exchange You can find every episode of this show on Apple Podcasts, Spotify or YouTube. Prime Members can listen ad-free on Amazon Music. For more, visit https://www.1031exchange.com/podcasts/  Send us Fan Mail Thanks for listening! Subscribe to get all of the latest tax news and information.

00:00 – Reddit Question: 1031 Exchange into a DST. 02:32 – DST vs 721 (UPREIT) Explained. 05:51 – 45-Day Rule Warning: DON'T LET IT CLOSE. 07:53 – Sponsor Risk & Why Experience Matters. 09:56 – How 721 Lets You Sell Through Basis. 14:43 – DST Identification Rules & Common Mistakes. 20:02 – Final Thoughts: “What Good Is Tax Deferral If What You Buy Goes Away?” You can find every episode of this show on Apple Podcasts, Spotify or YouTube. For more, visit https://www.1031exchange.com/podcasts/ Send us Fan Mail Thanks for listening! Subscribe to get all of the latest tax news and information.

We answer the top 1031 exchange questions pulled from Reddit — including AI tax advice gone wrong (00:00–04:00), whether a partial 1031 exchange is worth it (07:38–14:08), the S-Corp mistake that eliminated future planning flexibility (14:08–19:42), and how to decide if a 1031 exchange actually makes financial sense (20:17–end).  You can find every episode of this show on Apple Podcasts, Spotify or YouTube. For more, visit https://www.1031exchange.com/podcasts/ Send us Fan Mail Thanks for listening! Subscribe to get all of the latest tax news and information.

1. Student housing market overview (0:00) 2. Why governments misunderstand 1031 exchanges (2:45) 3. Insurance carriers, drones & deal-killing inspections (5:00) 4. Seller carry strategies inside a 1031 exchange (7:00) 5. Wrap notes, risk, and lender realities (12:30) 6. Rent control vs student housing (15:30) 7. Renovations, displacement & aggressive rent projections (19:30) 8. Insurance premium shocks and forced upgrades (23:00) 9. Why investors are exiting multifamily (31:00) 10. Replacing income with smarter 1031 strategies (36:00) 11. Why many exchange companies won’t answer real questions (41:30) Student housing owners and multifamily investors are facing a new set of challenges heading into 2025–2027. Rising insurance premiums, tightening rent control regulations, and last-minute financing failures are changing how deals get done, and in many cases, causing transactions to fall apart entirely. In Part 2 of this conversation, David Moore of Equity Advantage 1031 Exchange sits down with student housing and multifamily expert Rene Nelson (Pacwest Commercial) to break down what’s happening behind the scenes in today’s market. They discuss why insurance has become one of the biggest deal killers, how rent control impacts student housing differently than traditional multifamily, and why many long-time owners are choosing to exit. The episode also dives into practical strategies investors are using to navigate uncertainty, including seller carry options, wrap note considerations, and how 1031 exchanges can be structured when financing or insurance issues arise late in a transaction. This episode is especially relevant for student housing owners, multifamily investors, and advisors looking to understand where the risks are and how to plan proactively before costly mistakes are made. Send us Fan Mail Thanks for listening! Subscribe to get all of the latest tax news and information.

The student housing game has changed, and if you’re waiting until spring to lease, you’re already behind. In this market update, David Moore (Equity Advantage) and student housing expert Rene Nelson (Park West Commercial) break down the massive "Supply Shock" hitting college towns like Eugene, Oregon. With mega-developments like "The Hub" adding thousands of beds, the pre-leasing timeline has shifted dramatically. If you own older student housing stock or small multifamily units near campus, this new luxury inventory is your direct competition. We discuss exactly what the "Pre-Leasing Signal" is for the 2026-2027 school year and how to compete when new buildings are offering amenities you can't match. 0:00 – Student Housing Is Changing Fast (2026 Warning) 1:06 – The “Hub” That Changed Everything (Supply Shock) 16:26 – Luxury Student Housing Is Raising the Bar 21:53 – The Pre-Leasing Shift Most Owners Miss 24:13 – How Older Student Housing Still Competes 35:46 – What Smart Owners Are Doing Before 2027 Stay tuned for Part 2! Expert: Rene Nelson, CCIM https://eugene-commercial.com/  Send us Fan Mail Thanks for listening! Subscribe to get all of the latest tax news and information.