Working land
Farms & timber
Transition productive acreage while preserving capital for the next farm, timber tract, or income-producing property.
Section 1031 Qualified Intermediary
Keep your land legacy moving forward.
Independent coordination for Section 1031 exchanges involving farms, recreational land, and commercial property—from the first conversation through closing.
Planning to sell? Contact us before your closing.
Two deadlines shape every exchange
45days to identify replacement property
180days to complete the exchange*
Property expertise
Built for the real estate that builds wealth.
Section 1031 is flexible: qualifying U.S. real property can often be exchanged across categories. A farm may be exchanged for a commercial building, and improved property for unimproved land.
Legacy acreage
Recreational land
Exchange hunting, conservation, waterfront, or recreational acreage for another property held for investment.
Business property
Commercial real estate
Move from retail, office, industrial, or other investment real estate into property that better fits your objectives.
The exchange process
One coordinated path. Five clear steps.
Every exchange is time-sensitive. We keep your closing team aligned, prepare the required exchange documents, and help you stay ahead of each deadline.
Talk through your transaction- 01
Call before you close
Contact Secure Exchange as soon as a sale is under contract—and always before title transfers or you receive sale proceeds.
- 02
Set up the exchange
We gather the transaction details, coordinate with your closing professionals, and prepare the exchange agreement and assignment documents.
- 03
Sell the relinquished property
At closing, the relinquished property transfers to the buyer and the exchange proceeds are directed to the qualified intermediary.
- 04
Identify replacement property
You provide a signed, unambiguous written identification of potential replacement property by midnight on day 45.
- 05
Complete the purchase
We coordinate the exchange funding and closing so the replacement property is received within the applicable exchange period.
Exchange structures
A structure that fits the transaction.
Some exchanges follow the conventional sell-then-buy sequence. Others require advanced planning because the replacement property must be acquired first or improved before the exchange is complete.
Delayed exchange
Sell first, identify replacement property within 45 days, and acquire it within the exchange period. This is the most common structure.
Reverse exchange
Acquire or “park” replacement property before the relinquished property is sold. Early planning and separate accommodation arrangements are essential.
Improvement exchange
Use exchange proceeds for qualifying improvements to replacement property during the exchange period through a properly structured parking arrangement.
Getting started
Bring the transaction into focus.
A short opening conversation is usually enough to determine the next steps. Have these details available if you can—but do not delay contacting us if a closing is approaching.
Request an exchange consultation601-870-82428 North Oak Street, Vidalia, Louisiana 71373
For your security, do not email Social Security numbers, banking credentials, or unredacted identity documents.Information to gather
- Signed purchase agreement or letter of intent
- Property address, legal description, and ownership entity
- Exchanger names and taxpayer identification information
- Expected sale price, debt payoff, and target closing date
- Closing attorney, title company, broker, and lender contacts
- Any related-party involvement or prior use as a residence
- Replacement-property prospects and expected purchase timing
Education before execution
Know the rules. Protect the timeline.
A 1031 exchange is a tax-deferral strategy—not a tax elimination strategy. Sound planning includes your qualified intermediary, CPA, attorney, closing professional, broker, and lender.
Important: the 180-day exchange period may end earlier on the due date of your federal income-tax return for the year of sale, including extensions.
Frequently asked questions
Clear answers before the clock starts.
These general answers help frame the conversation. Your tax and legal advisers should evaluate the specific facts of your exchange.
What kinds of property can qualify?
Section 1031 generally applies to U.S. real property held for investment or productive use in a trade or business. Like-kind is broad for real estate: farm property may be exchanged for a commercial building, and improved property may be exchanged for unimproved land. The intended use and ownership structure still matter.
Can I exchange a farm or recreational property?
Potentially, yes. Productive farmland, timberland, hunting acreage, and other recreational land may qualify when held for investment or business use. Personal-use acreage, a primary residence, or property held mainly for resale requires closer tax analysis.
Why must the qualified intermediary be involved before closing?
Receiving or controlling the sale proceeds can cause the transaction to be treated as a taxable sale. The exchange agreement and assignment should be in place before the relinquished property transfers, with proceeds directed through the qualified intermediary.
How do the 45-day and 180-day deadlines work?
The identification period ends 45 calendar days after transfer of the relinquished property. Replacement property generally must be received by the earlier of 180 calendar days after that transfer or the due date, including extensions, of the tax return for the year of sale. Weekends and holidays ordinarily do not extend these deadlines.
How many replacement properties may I identify?
Common identification methods include the three-property rule, the 200% rule, and the 95% rule. The right method depends on the number and value of properties under consideration. Identifications must be signed, timely delivered, and describe each property clearly.
Must I reinvest every dollar?
An exchanger seeking full deferral generally aims to acquire replacement property of equal or greater value, reinvest the net equity, and account for debt relief with new debt or additional cash. Cash or other non-like-kind property received may create taxable “boot.” Your tax advisor should calculate the required reinvestment.
Can I take some cash out of the exchange?
Often yes, but cash or other benefits received may be taxable. The timing of any distribution is restricted by the exchange documents and federal safe-harbor rules. Discuss the amount and timing with Secure Exchange and your tax advisor before closing.
Does Secure Exchange provide tax or investment advice?
Secure Exchange serves as the qualified intermediary and coordinates the exchange mechanics. Your CPA, attorney, and investment advisers remain responsible for tax conclusions, legal advice, property selection, due diligence, and investment decisions.
Before the sale closes
Put a qualified intermediary on the closing checklist.
Early coordination protects your options and gives every member of the transaction team time to prepare.
Contact Secure Exchange