Relinquished Property

In a 1031 exchange, the relinquished property is the property being sold.

Real Estate Investment Trust (REIT)

A company that owns and operates income-producing real estate. REITs can focus on a specific asset class or subclass, or they can be general in nature.

Reverse 1031 Exchange

1031 tax-deferred exchanges generally fall into three categories: delayed, reverse, and build-to-suit. While delayed 1031 exchanges are the most common, real estate investors use a reverse 1031 exchange when they must close on the replacement property before the relinquished property is sold.  Learn more about reverse exchanges.

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