The 1031 Exchange Brothers

David Moore
  • 5.0 (3)
  • Investing

This podcast will cover all you need to know about the tax-deferred 1031 exchange, its history, and how to get started with one today. Rarely is it a question of whether an exchange can be done; it's a question of HOW. Exchange... don't sell! Welcome to the 1031 Exchange. 

  1. 6d ago

    The 45-Day Deadline: 1031 Identification Rules & Mistakes to Avoid

    The 45-day identification period is one of the most important parts of a 1031 exchange. But what actually has to happen during those 45 days? In this episode, David and Tom Moore, the Exchange Brothers, break down when the 45-day clock starts, how to properly identify replacement property, and what happens when your plans change after Day 45. They walk through the 3-property rule, 200% rule, and 95% rule, including a simple $500,000 property example that makes the identification options easier to understand. They also explain how DSTs are identified, whether you need to be under contract before identifying a property, and what happens when an identified property falls through. Plus, we share stories from more than 35 years in the 1031 exchange business — including a remarkable exchange involving 24 replacement properties and roughly $1 million in potential tax. They also discuss an often-overlooked part of the exchange process: when your Qualified Intermediary can actually release your funds and why choosing a QI involves more than comparing fees. If you're selling investment real estate, currently in a 1031 exchange, or simply want to understand the process before you sell, this episode will help you better understand the deadlines and identification requirements before you're up against the clock. 01:52 — When Does the 45-Day Clock Actually Start? 05:24 — The 180-Day Deadline & Your Tax Return 10:58 — The 3-Property Rule 11:28 — The 200% Rule 12:30 — The 95% Rule 13:47 — The $1 Million Tax Story: 24 Replacement Properties 15:14 — Do You Need a Contract Before Identifying? 18:13 — How Specific Does Your Identification Need to Be? 23:07 — When Can You Get Your 1031 Funds Back? Send us Fan Mail Thanks for listening! Subscribe to get all of the latest tax news and information.

  2. Sep 22

    Today We're the IRA Brothers: Real Estate & Self-Directed IRAs

    What if your IRA could do more than invest in stocks and mutual funds? Today, we're the IRA Brothers. In this episode we dig into the world of self-directed IRAs and real estate investing… from buying property inside a retirement account to checkbook control, prohibited transactions, financing, house flipping, private lending, and some of the mistakes that can create serious tax problems. If you've ever wondered whether your IRA can buy real estate, borrow money, partner with you on a deal, or even act as the bank, this episode breaks down what investors need to know before putting retirement dollars to work. 00:00 — Using Your IRA to Invest in Real Estate 04:56 — How to Buy Real Estate With a Self-Directed IRA 07:12 — Checkbook IRA / IRA LLC Explained 17:01 — Custodian Fees, Control & Buying Property Faster 21:53 — Prohibited Transactions: Mistakes to Avoid 27:51 — What If Your IRA Doesn't Have Enough Money? 28:40 — Non-Recourse Loans, UBIT & Borrowing With an IRA 41:30 — Flipping Houses With an IRA: The Tax Traps 01:02:23 — Become the Bank: Private Lending With Your IRA Whether you're already using a self-directed retirement account or you're just discovering what's possible beyond traditional investments, this conversation gives you a starting point for understanding how real estate and retirement accounts can work together, and where investors need to be careful. Learn more about IRA Advantage and Exchange Brothers, and check out the full episode for more real estate and retirement-investing conversations. This podcast is for educational purposes only and is not intended as individualized tax, legal, or investment advice. Send us Fan Mail Thanks for listening! Subscribe to get all of the latest tax news and information.

  3. Jul 29

    TIC vs. DST — Which 1031 Exchange Structure Fits Your Strategy

    Most investors don't think about tax strategy until the day they list a property, but by then, the best options could be off the table. In this episode of The Exchange Brothers, David and Tom Moore break down why tax planning needs to start at acquisition, not disposition, and unpack two of the most misunderstood tools in a 1031 investor's toolkit: TIC and DST ownership structures, and mixed-use property conversions. 0:00 Welcome back, and the "no second-home changes" myth  3:34 Why planning is the whole game  6:57 Do you actually have a tax liability? 10:25 Facilitator vs. accommodator (and blending 1031 with IRA money)  13:24 Reddit case: a rental into a new primary home?  18:39 Converting a 1031 into a residence — why the "genius" move fails  33:46 "Exchange or sell," ADUs, and hold-period myths  43:25 Forever homes, the 121 exclusion debate, and vesting traps  57:25 TIC vs. DST, diversification, and the $500K deferral-cap threat  You can find every episode of this show on Apple Podcasts, Spotify or YouTube. For more, visit 1031exchange.com  Send us Fan Mail Thanks for listening! Subscribe to get all of the latest tax news and information.

  4. Jul 22

    Portland's Doom Loop — And the Signs It's Turning Around with Jose Cienfuegos

    Before the mics were officially on, Jose Cienfuegos of Revitalize Portland Coalition got real about what's actually happening in Portland right now.  Oregon left federal tax incentives on the table. DA budgets are getting slashed. The Blazers stadium question is reshaping Portland's national profile. And inside City Council, things look very different up close than they do in the headlines. But here's the twist — Jose sees a come-together moment forming. The doom loop narrative isn't the whole story anymore. This is the unscripted conversation that set the table for everything in the full episode.  Topics: Portland's enforcement priorities | Oregon tax policy | City Council from the inside | DA budget cuts | The Blazers & Portland's future 🎙️ Full episode available now on The Exchange Brothers.  📞 1031 exchange questions? Call Equity Advantage: 503-635-1031  🌐 1031exchange.com Send us Fan Mail Thanks for listening! Subscribe to get all of the latest tax news and information.

  5. Jul 14

    Why Smart Money Is Betting on Portland with Jose Cienfuegos

    Portland is at a turning point, and the people watching closest say the window to act is now. David Moore sits down with Jose Cienfuegos, president of the Revitalize Portland Coalition (10,000 members, 25 companies invested in the city's comeback), to talk about what's actually changing on the ground: distressed buildings trading at resets that finally pencil, a new executive mayor asking for a wish list of code changes, prosecution and livability enforcement returning, and major players like Swickard and Schnitzer doubling down on downtown.  Jose — a former public defender and prosecutor who never planned on real estate — explains why he believes "this is the five years ago" moment investors always wish they'd caught, what still needs fixing, and how out-of-state investors can dictate their terms to a city that's finally listening. Learn more about the Revitalize Portland Coalition at https://www.revitalizeportland.com/. Chapters: 1:30 – From public defender to RPC president 4:50 – What is the Revitalize Portland Coalition? 6:28 – The state of the market: rent control refugees & phantom gains 10:17 – Portland's permanent assets & the confidence comeback 16:28 – Distressed buildings & "this is the five years ago" 28:01 – Summer birds: Schnitzer's vision for remaking downtown 41:28 – Permitting reform & the mayor's code wish list 1:10:05 – Investor advice: Big Pink at $40M & getting in early Send us Fan Mail Thanks for listening! Subscribe to get all of the latest tax news and information.

  6. May 21

    Reverse 1031 Exchange: Parking, EAT, Timelines, and Risks

    Intro (00:00). What is a reverse 1031 exchange and why it matters when you find the perfect property before you've sold your old one (00:58). The two reverse exchange structures — parking the replacement property vs. parking the relinquished property (04:49). The Exchange Accommodation Titleholder (EAT) explained (05:43). How the money and financing works in a reverse (06:55). Step-by-step walkthrough with a real example (09:04). Safe harbor vs. non-safe harbor transactions and why the cost difference is significant (14:52). Biggest risks and how to avoid them (16:07). Ready to start your reverse exchange? Equity Advantage has facilitated 1031 exchanges since 1991. Call us at 503-635-1031 or visit 1031exchange.com. You can find every episode of this show on Apple Podcasts, Spotify or YouTube.  Send us Fan Mail Thanks for listening! Subscribe to get all of the latest tax news and information.

  7. May 5

    Can You Use a 1031 Exchange AND a Self-Directed IRA? (Rules, Risks & Strategies)

    1031 + IRA + Airbnb + Reverse Exchanges Overview (00:26). Market Changes & New Tax Legislation (02:13). Can You Combine a 1031 Exchange with a Self-Directed IRA? (08:16). Deal Structuring: Ownership, Loans & Key 1031 Rules (10:20). UBIT Explained (13:48). Advanced Strategy: Owning Property in an IRA Long-Term (19:34). Airbnb & Short-Term Rentals: Do They Qualify for 1031? (38:36). IRS Vacation Home Rules (Rental vs Personal Use) (42:36). IRA Deal Mistakes That Trigger Massive Taxes (Real Case Study) (50:01).   You can find every episode of this show on Apple Podcasts, Spotify or YouTube. For more, visit https://www.1031exchange.com/podcasts/ Send us Fan Mail Thanks for listening! Subscribe to get all of the latest tax news and information.

  8. Apr 8

    From Flipping Houses at 19 to Navigating Oregon Rent Control | Guest Nicholas Cook

    1:19 — F1 Experience & Japan Sabbatical 7:14 — The Bear Encounter 11:14 — Mentorship & Entrepreneurship 15:30 — From Flipping Houses at 19 → Property Management 18:36 — Oregon Rent Control & Market Reality 24:28 — Investor Strategy & Property Management Insights Nick Cook started flipping houses at just 19 years old—during the height of the NINJA loan era. Today, he leads one of Oregon’s top property management companies and helps real estate investors navigate one of the most complex rental markets in the country. In this episode, David Moore sits down with Nick Cook of SleepSound Property Management to break down Oregon’s statewide rent control law, what it actually means for landlords, and how investors should be thinking about Portland real estate today. We also cover: Why rent control can lead to higher rents over timeWhat most property managers don’t tell ownersHow to evaluate Portland as a long-term vs. short-term investmentThe biggest mistakes landlords make (and how to avoid them)Nick’s journey from flipping houses at 19 to building a successful companyWhether you're a real estate investor, landlord, or considering a 1031 exchange, this episode offers practical insights you can apply immediately. About Equity Advantage Equity Advantage specializes in 1031 exchanges, helping investors defer capital gains taxes and build long-term wealth through real estate. 👉 Learn more: https://www.1031exchange.com/ 📞 Contact us: 503-635-1031 You can find every episode of this show on Apple Podcasts, Spotify or YouTube.  Send us Fan Mail Thanks for listening! Subscribe to get all of the latest tax news and information.

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Ratings & Reviews

5
out of 5
3 Ratings

About

This podcast will cover all you need to know about the tax-deferred 1031 exchange, its history, and how to get started with one today. Rarely is it a question of whether an exchange can be done; it's a question of HOW. Exchange... don't sell! Welcome to the 1031 Exchange. 

Information

  • Creator
    David Moore
  • Years Active
    2024 - 2026
  • Episodes
    41
  • Rating
    Clean
  • Copyright
    © 2026 The 1031 Exchange Brothers
  • Show Website
    The 1031 Exchange Brothers

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