Recent insights
Timely, plain-language education about Section 1031 exchanges, farmland, timber, recreational acreage, and commercial property.
A practical guide to Section 1031 exchanges involving farms, timberland, hunting property, recreational acreage, vacant land, and other investment real estate.
Read articleHow the broad real-property like-kind standard may allow qualifying farmland to be exchanged for residential or commercial rental property.
Read articleWhen inherited farmland may qualify for a 1031 exchange, how basis and holding purpose matter, and why planning must occur before closing.
Read articleHow investment timberland may fit a 1031 exchange and why standing timber, cutting rights, management, and purchase-price allocations require careful review.
Read articleWhen vacant land may qualify for Section 1031, what investment intent looks like, and how identification and development plans can affect an exchange.
Read articleWhy a farm seller should contact a qualified intermediary before closing—and ideally before finalizing the sales contract and replacement-property plan.
Read articleA pre-closing checklist for farm and land sellers considering a 1031 exchange, including ownership, proceeds, deadlines, allocations, and closing coordination.
Read articleTen preventable mistakes involving qualified intermediaries, deadlines, identification, property use, ownership, debt, and due diligence.
Read articleWhat the latest USDA farmland data means for owners considering a Section 1031 exchange of farm or ranch property.
Read articleWhy the Section 1031 like-kind standard can permit exchanges between farms, raw land, rental property, and commercial real estate.
Read articleHow hunting, fishing, waterfront, and recreational acreage may fit a 1031 exchange—and why personal use deserves careful review.
Read articleA practical timeline for identifying and acquiring farm, timber, recreational, or commercial replacement property.
Read articleAn introduction to the three-property, 200%, and 95% identification rules for Section 1031 replacement property.
Read articleEducational information only. North Oak Exchange does not provide tax, legal, accounting, investment, or real-estate advice.
