Postpone or potentially eliminate capital gains taxes with a 1031 exchange.

All States 1031 Exchange Facilitator, LLC acts as a Nationwide Qualified Intermediary for Internal Revenue Code Section 1031 Tax-Deferred Exchanges.

Learn more about our free 10th Anniversary Stimulus Package and request a $100 discount coupon today.

The All States 1031 Exchange Difference
You can trust our experienced tax and exchange professionals to handle your 1031 exchange efficiently and to safeguard your money in an individual secured account. Our only goal is to complete your exchange for you so that you may enjoy the tremendous tax savings to which you are entitled.

Read more about our 1031 exchange services or ask us about our services via phone 1-877-395-1031 or email.

What is a 1031 tax-deferred exchange?

In a typical transaction, the property owner is taxed on any gain realized from the sale. However, through a Section 1031 Exchange, the tax on the gain is deferred until some future date. Section 1031 of the Internal Revenue Code provides that no gain or loss shall be recognized on the exchange of property held for productive use in a trade or business, or for investment. A tax-deferred exchange is a method by which a property owner trades one or more relinquished properties for one or more replacement properties of "like-kind", while deferring the payment of federal income taxes and some state taxes on the transaction. The theory behind Section 1031 is that when a property owner has reinvested the sale proceeds into another property, the economic gain has not been realized in a way that generates funds to pay any tax. In other words, the taxpayer's investment is still the same, only the form has changed (e.g. vacant land exchanged for apartment building). Therefore, it would be unfair to force the taxpayer to pay tax on a "paper" gain. The like-kind exchange under Section 1031 is tax-deferred, not tax-free. When the replacement property is ultimately sold (not as part of another exchange), the original deferred gain, plus any additional gain realized since the purchase of the replacement property, is subject to tax. READ MORE

What are the benefits of using a 1031 exchange vs. selling?

A Section 1031 exchange is one of the few techniques available to postpone or potentially eliminate taxes due on the sale of qualifying properties. . By deferring the tax, you have more money available to invest in another property... READ MORE

1031 Exchanges: Internal Revenue Code Section 1031 is a powerful tool for deferring capital gains tax on commercial/investment transactions. It allows taxpayers to exchange real or personal property for new "like-kind" property, while deferring recognition of any capital gains. Read more...

Reverse Exchanges: The flip side of a typical forward exchange, a reverse exchange allows you to buy your replacement property prior to selling your relinquished property. Reverse exchanges are more complex and require careful structuring. Read more...

Construction Exchanges: A construction exchange provides you with the opportunity to build your own replacement property. Construction exchanges can be done in conjunction with a typical forward exchange, or as part of a reverse exchange. Construction exchanges require careful structuring. Read more...

Tenants in Common: Tenant in Common is a form of holding title to real property. It allows the owner/owners to own an undivided fractional interest in the entire property. In addition, it has become the preferred investment vehicle for real property investors who wish to defer capital gains via a 1031 exchange and own real property without the management headaches. Read more...



		CURRENT DEVELOPMENTS Watch Out for Related Party Exchanges Extend Your Tax Return to Preserve Your 1031 Exchange Primary Purpose for Owning a Vacation Home READ MORE DEVELOPMENTS 1031 CHAT BLOG President Obama Signs Financial Reform Bill: a Good Start Toward Federal Regulation of Exchange Facilitators New law just signed in New Hampshire affecting 1031 exchangers New law extending homebuyer credit closing date and IRS guidance on it No depreciation deductions or like-exchange treatment for equipment held for rent or sale Possible Extension of Homeowner Tax Credit READ BLOG				NEWSLETTERS Top Ten Questions to Ask a Registered Representative Before Purchasing a TIC (Tenant in Common investment). Short Sales and 1031 Exchanges Coming and Going: Take Advantage of the Current Real Estate Market with a Part Forward and Part Reverse 1031 Exchange Creative Uses for 1031 Exchanges in a Challenging Real Estate Market Go for the Gold Taxable Gains in Bad Economic Times Short Sales and Foreclosures - “Seller Beware” The Benefits of Planning Ahead for a 1031 Exchange READ MORE NEWSLETTERS

Upcoming Seminars & Events

We have moved!
Our new address is:
148 West River Street, Suite 1E
Providence, RI 02904

August 4, 2010 from 6-8 PM
Everything You Wanted to Know About IRC Â§1031 Tax-Deferred Exchanges
Taught by Alexandra L. Hart, CESÂ®, Vice President of All States 1031
GFRAR "Fireside Chat" at the Greater Fall River Association of RealtorsÂ® headquarters: 580 Eastern Avenue, Fall River, MA
2 CEU'S for $10.00 provided by Anjos Realty Institute. To register, please contact Dale Martin: gfrar@rcn.com or (508) 679-4300

August 19, 2010 from 9 AM- noon
Seminar on Tax-Deferred Exchanges (1031 in Today's Market)
(3 CEH's Real Estate & GRI 302)
Hosted by the Northern Rhode Island Board of RealtorsÂ® at:
2176 Mendon Road, Community Room, Cumberland, RI
Please contact Jean Croteau to register: jcroteau@riliving.com

August 24, 2010 from 1-4 PM
Seminar on Tax-Deferred Exchanges (1031 in Today's Market)
(3 CEH's Real Estate & GRI 302)
Hosted by the Rhode Island Association of RealtorsÂ® at:
100 Bignall Street, Warwick, RI
Please contact Jean Croteau to register: jcroteau@riliving.com

September 10, 2010 9 AM - 5 PM
Fed Income Taxation of Real Estate (for 8 CPE credits)
Taught by F. Moore McLaughlin, IV, Esq., CPA, CESÂ®
Hosted by Boston Tax Institute at the Holiday Inn West, Portland ME
Hyatt Summerfield Suites
54 4th Avenue
Waltham, MA 02451
Topics include discharge of indebtedness for residential and commercial properties, an update on 1031 exchanges (including Rev. Proc. 2010-14) and 1033 condemnation cases, tax treatment of leases and leasehold improvements, income tax and asset protection planning techniques for real estate investors and developers (including long-term capital gains planning), and much more. For more information or to register, please contact Lucien P. Gauthier, Esq., CPA: glucienp@aol.com

September 14,Â 2010 from 10:00 - 11:00 AM
Webinar hosted by the Massachusetts Association of RealtorsÂ®:
Tax Strategies for Real Estate Professionals
It's not what you make, but what you keep that really matters. Learn how to maximize your income and protect your assets with savvy tax and estate planning techniques for brokers. Whether you file your tax return as an employer, employee or independent contractor, be sure to take advantage of this opportunity to get useful tax advice from renowned CPA, tax attorney, owner of All States 1031 and McLaughlin & Quinn, F. Moore McLaughlin, IV. Price: $10.00 per webinar or package of three webinars is $25.00 Please click here to register or for more information.

Thursday, September 23, 2010 from 8:00am - 5:00pm
Pensco Trust Company is hosting a seminar on investing through self-directed IRAs taught by renowned CPA, tax attorney, owner of All States 1031 and McLaughlin & Quinn, F. Moore McLaughlin, IV at the UMass Club: 225 Franklin Street, Boston, MA 02110. Sharpen your skills and get four CE credits in just one day with the experts from PENSCO Trust, the leading educational provider in self-directed, tax-deferred investing.

CE credit are available for CFPs and CPAs. Click Here to Register Online for only $79

For more information please contact Rob Spalding at rob.spalding@pensco.com October 18-20 Massachusetts Association of RealtorsÂ®
Annual Conference & Trade Show at the DCU Center:
50 Foster Street, Worcester, MA
Moore McLaughlin, Esq., CPA, CESÂ® will teach 2 seminars at the MAR conference:
1031 Tax Deferred Exchange CE class - RE27RC07
With tax rates on the rise, now is a more important time than ever to understand the rules and benefits of tax-deferred exchanges. Learn how to identify when a 1031 exchange may be beneficial, what types of property qualify for a 1031 exchange, and important due diligence questions to ask the Qualified Intermediary. Furthermore, understand the different types of exchanges and techniques that are being used in the current real estate market. This seminar is guaranteed to benefit both Realtors and their clients with investment property.
Tax Relief For Realtors
It's not what you make, but what you keep that really matters. Learn how to maximize your income with savvy tax planning techniques for realtors. Whether you file your tax return as an employee or independent contractor, be sure to take advantage of this opportunity to learn about what's new from the IRS and get tax advice from renowned CPA, tax attorney, Owner of All States 1031 and McLaughlin & Quinn, F. Moore McLaughlin, IV.

November 30, 2010 from 9 AM - 5 PM
Fed Income Taxation of Real Estate (for 8 CPE credits)
Taught by F. Moore McLaughlin, IV, Esq., CPA, CESÂ®
Hosted by Boston Tax Institute at the Comfort Inn: 1374 North Main Street, Randolph, MA 02368
Topics include discharge of indebtedness for residential and commercial properties, an update on 1031 exchanges (including Rev. Proc. 2010-14) and 1033 condemnation cases, tax treatment of leases and leasehold improvements, income tax and asset protection planning techniques for real estate investors and developers (including long-term capital gains planning), and much more. For more information or to register, please contact Lucien P. Gauthier, Esq., CPA: glucienp@aol.com
Click here for more upcoming seminars & events >

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Listen as owner Moore McLaughlin, Esq. explains 1031 exchanges.
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FAQs: What types of property qualify for a 1031 exchange?

1031 Exchange, Internal Revenue Code Section 1031 Tax-Deferred Exchanges information as provided by the IRS.

Contact All States 1031
Exchange Facilitator

exchange@allstates1031.com
Boston, MA & Providence, RI
1-877-395-1031

Do you have a question? Email us and
we will respond within 24 hours.

©2010 All States 1031 Exchange Facilitator, LLC.
exchange@allstates1031.com :: Boston, MA &Providence, RI :: 1-877-395-1031

Please note that not all states recognize tax deferred like kind 1031 exchanges. Foreign
investors in US real estate living outside the United States are subject to securities and
tax regulations within their applicable jurisdictions that are not addressed on this site. Contact your
local All States 1031 Exchange Facilitator, LLC office for information and availability. Whether it is
1031 TIC Exchanges, TIC 1031 Brokers, TIC Replacement Properties, tenants in common or
1031 Exchange, we can help you. Read our Terms & Conditions for more info.