IRC §1031 Tax-Deferred Exchange Desk · Scottsdale & Phoenix Valley · ADRE #SA713873000
1031 Exchange 45-Day Identification, 180-Day Closing & Zero-Boot Structuring Hub
Direct Answer (IRC §1031 Zero-Boot Rule): To defer 100% of federal and state capital gains and depreciation recapture taxes under Internal Revenue Code Section 1031, an investor must engage a Qualified Intermediary (QI) prior to closing the relinquished sale, formally identify replacement real property in writing within 45 calendar days, close on the replacement property within 180 calendar days, and acquire replacement property of equal or greater net purchase price and equal or greater debt/equity to avoid taxable mortgage or cash boot. Coordinated exclusively by Stephen R. Mannenbach (HomeSmart LLC · ADRE #SA713873000 · CA DRE #02246046 · Direct: (480) 485-1229).
Three-Property Rule (Most Common)
Identify up to 3 potential replacement properties of any fair market value within 45 calendar days of closing your relinquished sale.
Optimal Use Case: Single-family luxury rentals, 2–4 unit multifamily, or NNN commercial acquisitions in Maricopa County.
200% Fair Market Value Rule
Identify 4 or more replacement properties provided their aggregate fair market value does not exceed 200% of the relinquished property sale price.
Optimal Use Case: Diversifying 1 high-equity coastal property into 4–6 Scottsdale/East Valley SFR or townhome rentals.
95% Exception Rule
Identify any number of replacement properties of any combined value, provided you actually acquire and close on at least 95% of the total identified value.
Optimal Use Case: Institutional multi-door portfolio exchanges.
Request Curated Scottsdale & East Valley 1031 Replacement Candidates
Direct coordination between Qualified Intermediary (QI), ARMLS off-market/active candidates, and zero-boot replacement structuring.