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Single Point-of-Access to 1031 Resources

The Biden Administration has launched an attack on Section 1031 like-kind exchanges. President Biden’s “American Families Plan” proposes to eliminate like-kind exchange treatment for gains greater than $500,000. The IPA is pleased to provide a comprehensive suite of educational resources and advocacy tools for our members to help protect 1031 like-kind exchanges for real property and to counter this proposal with their Members of Congress. As a result of our efforts, these changes were not included in the Inflation Reduction Act of 2022.  We need to remain vigilant to guard against destructive limits or the elimination of Section 1031 like-kind exchanges.  We must continue to educate Members of Congress and other policymakers about the important role like-kind exchanges play in support of investors, business owners, retirement savers and the broader economic well-being of our communities.

LATEST NEWS

ADVOCACY

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LATEST NEWS

September 7, 2021

Industry Coalition Letter to Senate Finance/House Ways & Means on Budget Reconciliation

August 20, 2021

Industry Coalition Letter to Sen. Kennedy on 1031 Budget Amendment

March 16, 2021

Industry Coalition Letter to Senate Finance/House Ways & Means Supporting LKE

March 16, 2021

Industry Coalition Letter to Treasury Secretary Janet Yellen Supporting LKE

April 2021

1031 ISSUE BRIEF

November 2019

1031 LKE – MAIN STREET INVESTOR CASE STUDIES

November 2019

1031 ISSUE BRIEF

RECENT STUDIES

May 2022

Infographic, Economic Contribution of Like-Kind Exchange Rules in 2022, Ernst & Young

May 2022

Macroeconomic Impact Study, Economic Contribution of the Like-Kind Exchange Rules to the US Economy in 2022, Ernst & Young

May 2022

Summary, EY Updated Macroeconomic Impact Study

May 2022

Presentation, Macroeconomic Impact Study, Ernst & Young

May 2021

Macroeconomic Impact Study, Economic Contribution of the Like-Kind Exchange Rules to the US Economy in 2021, Ernst & Young

May 2021

Presentation, EY Macroeconomic Impact Study

May 2021

Summary, EY Macroeconomic Impact Study

October 2020

Summary: Highlights of Ling-Petrova Study

October 2020

The Tax and Economic Impacts of Section 1031 Like-Kind Exchanges in Real Estate, Professors David C. Ling and Milena Petrova

September 2020

Presentation, The Tax and Economic Impacts of Section 1031  Like-Kind Exchanges in Real Estate, Ling & Petrova

PAST STUDIES

August 2017

Supplemental Findings to Microeconomic 1031 Study, Ling & Petrova

November 2015

Economic Impact of Repealing Like-Kind Exchange Rules, Ernst & Young

June 2015

The Economic Impact of Repealing or Limiting Section 1031 Like-Kind Exchanges in Real Estate, Professors David C. Ling and Milena Petrova

March 2015

Study Highlights, Ling & Petrova Microeconomic 1031 Study

March 2015

Fact Sheet, Ling & Petrova Microeconomic 1031 Study

June 2022

Section 1031 Like-Kind Exchanges: Sustaining American Businesses During Economic Uncertainty

 

August 1 – August 15, 2021

1031 DST/TIC Market Equity Update – Mountain Dell Consulting

 

July 2021

1031 Exchanges & the Public Interest: 10 Benefits for the Economy, Communities, and the U.S. Treasury, Hamilton Zanze

Section 1031 of the United States Internal Revenue Code allows for like-kind exchanges (1031 exchanges), which are a win-win-win for investors, taxpayers, and the general public. 

May 16- May 31, 2021

1031 DST/TIC Market Equity Update – Mountain Dell Consulting

March 2021

1031 Turns 100 – Industry Insights on the DST Market

With 2021 marking the 100-year anniversary of the tax-deferred, like-kind exchange, the Delaware Statutory Trust (DST), has emerged as a popular tool for investors to leverage its benefits. Showing resilience during economic downturns, DSTs have even taken advantage of the unique economic landscape created by the Covid-19 pandemic.

WORKSHOP
June 3, 2021

IPA 1031 Advocacy Workshop

The IPA held a 1031 Advocacy Workshop on June 3, 2021, to discuss specific policy positions, action plans, identify gaps in data, and other resources required to support our advocacy efforts. 

CONGRESSIONAL BRIEFING
May 27, 2021

Congressional Briefing on Real Estate Like-Kind Exchanges

On May 27, 2021, the Real Estate Roundtable President & CEO Jeffrey DeBoer moderated a Congressional briefing discussion on Real Estate Like-Kind Exchanges, with Marcus & Millichap CEO Hessam Nadji; Naperville, IL Mayor Steve Chirico; Syracuse Professor Milena Petrova; and EY economist Robert Carroll.

SYMPOSIUM
April 12-13, 2021

IPAConnect 2021 – Focus on 1031s Exchanges & QOZs

The IPAConnect 20201 focused on exclusive product updates from top asset managers and timely insights on market trends emerging from a recovering Covid-19 economy.

IPA HILL DAY – RECAP
November 14, 2019

IPA Hill Day

The IPA and a group of our members representing asset managers, broker-dealers, registered investment advisers and practitioners met with key members of Congress, their staff and Committee staff to continue to educate them on the value and importance of 1031 like-kind exchanges. Learn more.

WEBINAR REPLAY
April 29, 2021

1031 Market Equity Update – In Partnership with Mountain Dell Consulting

Listen to a replay of a summary of 2020 performance, a 2021 outlook, and the latest data and research from the IPA Data & Research committee. Hear directly from those on the front line of our advocacy initiatives.

WATCH REPLAY
WEBINAR REPLAY
February 3, 2021

1031 Market Equity Update – In Partnership with Mountain Dell Consulting

Hear the IPA and Mountain Dell Consulting as they co-hosted a thoughtful discussion on the past, present and future of this important investment opportunity.

WEBINAR REPLAY
September 10, 2020

1031 Update: The Economic Impact of Repealing Section 1031 Like-Kind-Exchange

Professors David C. Ling and Milena Petrova detail the implications that a repeal of Section 1031 would have on the commercial real estate industry in the United States.

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Take Action - Oppose the Proposed Restriction on 1031 Like-Kind Exchanges for Real Property
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For more information, or to get involved, please email us at acoverman@ipa.com or call (202) 548-7190.