Blog

Uncategorized

Water rights in 1031 exchanges explained for investors

Water rights in 1031 exchanges and why classification matters Water rights in 1031 exchanges can make a real estate transaction more valuable, more complex, and more sensitive from a tax perspective. For farms, ranches, timberland, vineyards, industrial sites, development parcels, and recreational properties, access to water…
Uncategorized

Easement eligibility for 1031 exchanges explained simply

Understanding Easement eligibility for 1031 exchanges in 2026 Easement eligibility for 1031 exchanges can be one of the more nuanced topics in real estate tax planning, especially when an investor is exchanging something other than a fee simple parcel. At Hub1031, we help clients look at…
Uncategorized

Installment sale versus 1031 exchange key differences explained

Installment sale versus 1031 exchange is one of the most important comparisons real estate investors face when selling appreciated investment property in 2026. Both strategies can help manage taxable gain, improve cash flow planning, and support long-term portfolio goals, but each works in a very different…
Uncategorized

Suspended passive losses 1031 exchanges explained for investors

Suspended passive losses 1031 exchanges: what real estate investors need to know Suspended passive losses 1031 exchanges can create confusion because two separate tax concepts meet in one transaction: passive activity loss rules and like-kind exchange deferral. A 1031 exchange can help defer capital gains tax…
Uncategorized

Cost segregation after 1031 exchanges explained for investors

Cost segregation after 1031 exchanges: How the strategy works Cost segregation after 1031 exchanges can help real estate investors improve cash flow after acquiring replacement property through a tax-deferred exchange. At Hub1031, we help our clients understand how the exchange process connects with depreciation planning, basis…
Uncategorized

Mortgage prepayment penalties in exchanges explained fully

Mortgage Prepayment Penalties in Exchanges: What We Watch First Mortgage prepayment penalties in exchanges can change the economics of a 1031 exchange quickly, especially when a loan must be paid off at the sale of a relinquished property. At Hub1031, we help our clients look beyond…
Uncategorized

Seller repair credits 1031 exchanges explained and simplified

What Seller Repair Credits 1031 Exchanges Mean for Investors Seller repair credits 1031 exchanges can create valuable flexibility during a real estate transaction, but the details matter. In a standard sale, a seller may agree to credit money at closing instead of completing repairs before the…
Uncategorized

Rent prorations in 1031 exchanges explained for investors

What Rent Prorations in 1031 Exchanges Mean for Investors Rent prorations in 1031 exchanges are the rent-related adjustments made at closing when income from a rental property must be divided between the seller and buyer. In a standard investment property sale, the buyer receives rent income…
Uncategorized

Security deposit treatment in exchanges and its impact

Security deposit treatment in exchanges: Why the basics matter Security deposit treatment in exchanges is a practical issue with real financial, tax, and compliance consequences. In 2026, property owners, investors, and exchange professionals need clear procedures for deposits that move through purchase contracts, escrow accounts, settlement…
Uncategorized

Allowable closing costs 1031 exchanges explained clearly

Understanding Allowable closing costs 1031 exchanges in 2026 Allowable closing costs 1031 exchanges can affect whether an investor preserves full tax deferral or unintentionally creates taxable boot. At Hub1031, we help investors understand which settlement charges may be paid from exchange proceeds and which costs should…