Do I Qualify for a 1031 Exchange?

Which Real Estate Interests Quality for a 1031 Exchange?

The following real estate interests qualify for a 1031 Exchange:

* Fee interest

* Fractional (tenancy-in-common) interest

* Leasehold interest (30+ year lease)

* Water rights

* Mineral rights

* Oil and gas interests

* Certain transferable developmental rights

* Vacation homes

The following real estate interests do not quality for a 1031 exchange: a personal residence, land under development for resale, construction or fix/flips for resale, inventory property, corporation common stock, partnership interests, bonds, notes.