1031 Exchange
Defer capital gains taxes by reinvesting proceeds into like-kind property.
A 1031 exchange (named for Section 1031 of the IRS code) allows real estate investors to sell an investment property and defer paying capital gains taxes — provided the proceeds are reinvested into a “like-kind” property within specific timelines. It’s one of the most powerful tools for growing a real estate portfolio.
Timing and compliance are everything with a 1031 exchange. Jonathan Fitzgerald coordinates with your qualified intermediary and moves quickly to help you identify and close on replacement Central Florida property inside the IRS deadlines.
How It Works
Sell Your Investment Property
List and sell your current investment property with Jonathan’s guidance on pricing and positioning.
Use a Qualified Intermediary
Proceeds are held by a qualified intermediary — you cannot take possession of the funds without triggering taxes.
Identify Replacement Property
You have 45 days to formally identify replacement property. Jonathan lines up strong candidates in advance.
Close Within 180 Days
Complete the purchase of the replacement property within 180 days to fully defer your capital gains.
Key Benefits
Defer Capital Gains
Keep more equity working for you instead of paying taxes at sale.
Build Portfolio Faster
Reinvest full proceeds to trade up into larger or better-located assets.
Reposition Holdings
Exchange into property types or markets that better fit your current goals.
Wealth Compounding
Repeated exchanges let gains compound tax-deferred over decades.
Important Considerations
Strict deadlines: 45 days to identify and 180 days to close — missing either disqualifies the exchange.
Both the sold and purchased properties must be held for investment or business use.
A qualified intermediary is required — you may never take direct receipt of the sale proceeds.
Replacement property must be of equal or greater value to fully defer taxes. Consult your tax advisor.
This information is for general educational purposes only and does not constitute legal, tax, or financial advice. Consult a qualified professional before making investment decisions.
Talk Strategy With Jonathan
Share your investment goals and Jonathan will help you put this strategy to work in Central Florida.