Edmund & Wheeler Case Studies

CASE STUDIES
The case studies outlined are presented as a representation of the 5 most common types of Section 1031 exchanges. Please note that the case studies have been simplified and several essential steps have been omitted for clarity. Click on the case study you would like to review.

Exchange Type	Case Study	Description
Delayed Exchange (Existing Property) Direct Format	1	In this format, the client gets the most common type of Section 1031 Exchange.
Delayed/Simultaneous Exchange (Existing Property) Reverse Format (Exchange Last)	2	In this format, property desired by the Exchange client is parked in a Single Purpose Entity (SPE) until the client's current property can be sold.
Delayed Build-to-suit Exchange Direct Format	3	In this format, the client gets a Section 1031 Exchange and acquires new, improved property, built-to-suit.
Delayed/Simultaneous Build-to-suit Exchange Reverse Format (Exchange Last)	4	In this format, property desired by the client is parked in a Single Purpose Entity (SPE) until the client's current property can be sold. During the parking period, the new property is improved by the SPE to the client's wishes.
Delayed Exchange (Existing Property) Reverse Format (Exchange first)	5	In this format, property desired by the client can be purchased immediately by Client, as Client's old (Relinquished) property is parked in a Single Purpose Entity (SPE) until it can be sold to buyer.

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