Video – Starker & Non-Simultaneous 1031 Exchanges

1031 exchanges date all the way back to 1921. For over 100 years, 1031 exchanges have existed in the tax code in some iteration. The big breakthrough that opened the floodgates was when T.J. Starker (a lumber baron from Oregon) decided to challenge the existing paradigm of the time. Back in the day, 1031 exchanges were thought to have to be simultaneous exchanges, where person A trades their farm to person B, and at the same time person B trades their farm to person A.

T.J. Starker decided to give up his relinquished property in exchange for replacement property that he would receive later. The IRS did not like this idea at the time. They took Starker to court. The case went all the way to the US Supreme Court, where Starker won on a procedural argument. As a result, we are now able to do non-simultaneous 1031 exchanges.

Defer Capital Gains Taxes with a 1031 Exchange of Real Estate

With a 1031 exchange of real estate, you can defer your capital gains tax burden when you reinvest your net proceeds into qualifying like-kind real estate. The 1031 exchange process is complex and requires a detail-oriented eye to ensure no deadlines are missed and no requirements are overlooked. A qualified intermediary at CPEC1031, LLC can help with all the ins and outs of the 1031 exchange process so you don’t have to. Reach out to our team of 1031 professionals today to learn more about how the 1031 exchange process works and see if you are a good candidate for 1031 treatment.

• Start Your 1031 Exchange: If you have questions about 1031 exchanges, feel free to call me at 612-643-1031.

Defer the tax. Maximize your gain.

© 2026 Copyright Jeffrey R. Peterson All Rights Reserved

Video – Defining Like-Kind Real Property in a 1031 Exchange

“Like-kind” is one of the essential litmus tests in a 1031 exchange. Many people think that if they sell a single family rental, they need to buy another single family rental in order to do a 1031 exchange. That’s not true. So long as the replacement property is like-kind to the relinquished property, you can buy all sorts of property types (DSTs, TIC property, development rights, air rights, etc.) The definition of “like-kind” is very broad in the realm of 1031 exchanges of real estate.

CPEC1031, LLC – Qualified Intermediary Services

CPEC1031, LLC provides qualified intermediary services to taxpayers conducting 1031 exchanges across the state of Minnesota, as well as the entire United States. Our intermediaries are standing by to help you navigate the 1031 exchange process from start to finish. You can reach us at our Twin Cities office, located in downtown Minneapolis. Give us a call today to learn more about the 1031 exchange process and see how you can save money in deferred capital gains taxes when selling qualifying investment real estate.

• Start Your 1031 Exchange: If you have questions about 1031 exchanges, feel free to call me at 612-643-1031.

Defer the tax. Maximize your gain.

© 2026 Copyright Jeffrey R. Peterson All Rights Reserved

Video – When Were the 1031 Exchange Timing Rules Established?

The IRS, Treasury, and Congress did not like the Starker decision of 1979 that allowed for delayed exchanges. They thought that there weren’t enough guardrails and limitations. As a result, they decided to implement restrictions limiting the number of properties that you can acquire by requiring that you identify your replacement properties within 45 days after the sale of your relinquished property, and that you acquire those relinquished properties within 180 days.

Simplify the 1031 Exchange Process by Working with an Intermediary

The process of completing a 1031 exchange can be complex, with many rules, requirements, and regulations. The best way to simplify the process is to work with a qualified intermediary who understands the process like the back of their hand. The intermediaries at CPEC1031, LLC have decades of experience in the 1031 exchange industry. Let out team help you through the like-kind exchange process and start deferring your capital gains taxes on the sale of qualifying real estate. Contact us at our Twin Cities office (located in downtown Minneapolis) today to get started!

• Start Your 1031 Exchange: If you have questions about 1031 exchanges, feel free to call me at 612-643-1031.

Defer the tax. Maximize your gain.

© 2026 Copyright Jeffrey R. Peterson All Rights Reserved

Video – Leverage the Tax Code to Maximize Your Returns & Your Appreciation

Under the tax code, you’re incentivized to move the proceeds from your under-producing real estate into more advantageous like-kind real estate throughout the United States in a 1031 exchange. Let’s say that you own farmland that’s not producing a very good cash-on-cash return, yet your property taxes increase every year. Or what if you own apartment buildings that at one time were great money makers but now have lots of deferred maintenance and cap ex expenses. Or perhaps you’re in a location where property values are not increasing and you can move to a more advantageous geographic location.

Let’s use section 1031 of the tax code to maximize your returns and your appreciation!

CPEC1031, LLC – Your Qualified Intermediaries

At CPEC1031, LLC our qualified intermediaries are here to help you through all the details of your next like-kind exchange. We can prepare your 1031 documents, answer all of your questions, and make sure you are aware of all the regulations that govern 1031 exchanges. Our goal is to help you achieve 100% tax deferral on the sale of your investment property. Let us help you through the process and start saving money now and into the future. Contact us at our Twin Cities office location to learn more about our services and see if your property is a good fit for 1031 exchange treatment.

• Start Your 1031 Exchange: If you have questions about 1031 exchanges, feel free to call me at 612-643-1031.

Defer the tax. Maximize your gain.

© 2026 Copyright Jeffrey R. Peterson All Rights Reserved

Video – 1031 Exchanging Into Only Some of Your Identified Replacement Property

When you’re doing a 1031 exchange you have to identify your replacement property within 45 days and it has to be clearly and unambiguously defined. The identification must be signed by you in writing and sent in. But what happens if you don’t buy the entirety of what you identified? What if you identified four acres and you only ended up purchasing three of those four acres? Is that going to be satisfactory to the IRS for 1031 exchange purposes?

In an interesting treasury regulation for the treatment of 1031 exchanges, that same fact pattern came up. The taxpayer only ended up purchasing 75% of what they had originally identified. The IRS reasoned that the nature of what the taxpayer received was substantial the same and they allowed the 1031 exchange to proceed.

Consider the 1031 Exchange

The next time you’re selling a piece of investment real estate, consider a 1031 exchange that allows you to defer your capital gains tax burden. The catch is you have to reinvest your sales proceeds into a bigger replacement property. A 1031 exchange needs to be a continuation of your investment so pocketing any of the net proceeds is a big no-no. A qualified intermediary can help you through all these details and more. Contact the team at CPEC1031, LLC today to get started with your exchange. We have decades of experience in the 1031 exchange industry and have the knowledge to help you through your next like-kind exchange.

• Start Your 1031 Exchange: If you have questions about 1031 exchanges, feel free to call me at 612-643-1031.

Defer the tax. Maximize your gain.

© 2026 Copyright Jeffrey R. Peterson All Rights Reserved