In this episode, David and Tom of the Exchange Bros discuss year-end planning for 1031 exchanges, focusing on deadlines, tax reporting, and strategies to manage multi-year tax exposure.

They break down boot, debt relief, partial exchanges, installment sales, seller financing, and refinancing strategies, and explain how timing and intent can impact tax outcomes. The conversation also covers combining Section 121 and 1031 exchanges, converting investment properties into future primary residences, and why thoughtful planning matters more than automated solutions.

The episode closes with a reminder that in real estate tax planning, tax exposure is not the same as taxes owed.

01:10 Year-end 1031 Exchange Deadlines, Extensions & Tax reporting
03:58 Understanding boot, debt relief & when 1031 taxes are triggered
07:09 Installment sales, seller carry & common tax misconceptions
09:26 Full vs partial 1031 exchanges: value, equity & mortgage rules
14:27 Tax exposure vs taxes owed: portfolio planning & ROI strategy
19:27 Cash-out refinancing before vs after a 1031 exchange
28:42 Using Section 121 with 1031 exchanges (primary residence strategies)
40:03 Why experience matters: planning vs AI & automated exchanges
47:53 Seller financing in 1031 exchanges: notes, deferral & pitfalls

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