1031 Exchanges
1031 Exchange Services
Cedar Top Lending, LLC provides qualified intermediary services to facilitate Section 1031 exchanges, reverse exchanges and construction exchanges, at a price well below what is charged by the national exchange companies.
Defer recognition of capital gain liabilities
IRS Code Section 1031 may allow a taxpayer to defer recognition of capital gain liabilities from the sale of real estate when the proceeds are used to acquire replacement like-kind property.
Our exchange services
We have the experience and flexibility to act as an agent in like-kind exchange transactions. We serve as a qualified intermediary and hold funds until the exchange is completed.
Cedar Top Lending, LLC provides qualified intermediary services to facilitate Section 1031 exchanges, reverse exchanges and construction exchanges, at a price well below what is charged by the national exchange companies.
What Cedar Top does
- Acts as a qualified intermediary (QI) to facilitate the exchange
- Holds exchange funds during the transaction
- Prepares exchange documentation and coordinates with your closers
- Tracks the 45-day identification and 180-day completion deadlines
- Coordinates with your CPA, attorney, title company, and real estate agents
What Cedar Top does not do
- Provide tax or legal advice
- Decide whether a transaction qualifies for tax deferral - that is for your tax/legal advisors
- Guarantee any particular tax outcome
Exchange types
Delayed 1031 Exchange
The most common type of exchange: the exchanger sells the original property before acquiring the replacement property.
Learn moreReverse 1031 Exchange
Acquire the replacement property through an exchange accommodation titleholder before exchanging the property you already own.
Learn moreConstruction / Improvement Exchange
Improve the replacement property using tax deferred dollars, with the entire exchange equity spent by the 180th day.
Learn moreSimultaneous exchange
A simultaneous exchange is the simplest form of a 1031 exchange and happens when the replacement property and relinquished property close the sale on the same day.
Learn moreKey deadlines
45-day identification
Identify candidate replacement properties within 45 days of the sale closing.
180-day completion
Close on replacement property within 180 days of the sale closing.
For Realtors, CPAs & title companies
We coordinate closely with your clients’ CPAs, attorneys, title companies, and real estate agents to keep exchanges on schedule. Refer a client or ask a question using the form below.
Start a 1031 Exchange
Tell us about your exchange and we’ll help you get set up with a qualified intermediary. This is not tax or legal advice - please involve your CPA, attorney, and tax advisor.
Inquiry received
Thanks - we’ve received your 1031 inquiry and will follow up. Remember to confirm all deadlines with your CPA, attorney, and qualified intermediary.
1031 exchange FAQs
What is a 1031 exchange?
A transaction under IRC §1031 that may let investors defer capital gains tax when exchanging investment property for like-kind property. Consult your tax advisor about your situation.
What does a qualified intermediary do?
A QI facilitates the exchange - holding exchange funds and preparing documentation so proceeds are not received directly by the investor.
What are the deadlines?
You generally have 45 days to identify replacement property and 180 days to complete the exchange, both starting at the sale closing.