Section 1031 Qualified Intermediary

Improve the replacement property with exchange funds.

A build-to-suit exchange lets you put proceeds into construction on the property you are buying — but the work has to be done before you take title.

1,000+
Clients
25+
Years of experience
1,000+
Exchanges completed
50
States covered
The detail that matters

Improvement and build-to-suit exchanges

The improvements come before you take title

An exchange accommodation titleholder holds the property while the work is done. Once it deeds to you, further spending stops counting.

Construction is on the same 180-day clock

Only what is actually built and paid for inside the exchange window counts toward your reinvestment. Contractor delays are your risk, not an extension.

Identify the improvements, not just the dirt

Your 45-day identification has to describe the planned improvements in as much detail as is practicable at the time.

How it works

Three steps, and we carry most of them

Call before you close

We confirm an exchange fits, map the deadlines against your timeline, and put the exchange agreement in place before the sale closes.

We hold the proceeds

Funds go from the closing table to us, never to you. That is what keeps the deferral intact.

You buy, we close it out

You identify and negotiate the replacement property. We handle the documentation, the funding and the reporting trail.

Who we are

1031 Specialists

Build-to-suit is usually the answer when the replacement property you want is worth less than what you sold, and you would otherwise be left holding taxable boot. It is also the most schedule-sensitive exchange there is, which is why it starts with a call and not a contract.

We are a qualified intermediary for IRC Section 1031 tax-deferred exchanges, facilitating exchanges for real estate investors in all fifty states. We handle the exchange agreement, the identification and closing deadlines, and the custody of exchange funds. Every exchange includes unlimited tax optimization consulting, audit protection and an attorney guarantee, on a simple flat fee you pay at close.

See our full process and pricing at 1031specialists.com →

Common questions

Improvement and build-to-suit exchanges, answered

Can I use exchange funds to renovate?

Only through an improvement exchange, where a titleholder holds the property while the work is done. Improvements you pay for after taking title do not count toward the exchange.

What actually counts toward the reinvestment?

The purchase price plus the improvements completed and paid for before the property is deeded to you, within the 180 days.

Can I improve property I already own?

No. Exchange proceeds cannot be spent improving property you already hold. The replacement property has to be acquired as part of the exchange.

Get in touch

Talk to someone before the clock starts

Reach me directly, or call the main line and ask for anyone on the exchange team.

Rudy Krupka

VP of Strategic Partnerships, 1031 Specialists

Main line

(631) 438-1031

General email

info@1031specialists.com

Mailing address

30262 Crown Valley Pkwy, Suite B 464
Laguna Niguel, CA 92677

The information on this page is general in nature and is not tax or legal advice. 1031 Specialists is a qualified intermediary, not a law firm, accounting firm or investment adviser. Consult your own tax and legal advisors about your circumstances before entering into an exchange.