1031 Exchanges
Commercial Real Estate
FREQUENTLY ASKED QUESTIONS  



CAN AN INVESTOR DO A 1031 EXCHANGE INTO A REIT?

No. A REIT is a security interest (not like kind) and not an interest in real property even though the REIT itself owns real estate. Investors can do an UpREIT under IRC section 721. See the TM 1031 Exchange Glossary for details.