Marin County 1031  Exchange Corporation
A Qualified Intermediary Providing Real Estate Exchange Services and Expertise Since 1984


A simultaneous exchange is when escrow closes concurrently on the relinquished property (the property being sold in the exchange) and the replacement property (the property being purchased in the exchange). When exchanges were first introduced in the Internal Revenue Code, simple two party simultaneous exchanges were all that were contemplated by the legislation. Over the years, exchanges have grown in complexity, and even now most simultaneous exchanges are not that simple.

The diagrams below show the simple to complex forms of simultaneous 1031 exchanges.

Simultaneous Two Party Exchange

Simultaneous Three Party Exchange

Simultaneous Multi-Party Exchange(s)

Simutaneous Two Party Exchange:

Simutaneous Two Party Exchange

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David M. Hellman, President
Attorney & Certified Public Accountant

851 Irwin Street, Suite 205
San Rafael, CA 94901-3343
Phone: 415-457-4411 Toll Free: 888-258-1031 FAX: 415-457-0356