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. 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.

    27 min

  2. 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.

    1h 1m

  3. 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.

    1h 17m

  4. Mar 26

    Can You Flip Real Estate in an IRA? Rules, Risks & Tax Consequences

    00:00 Intro: Flipping Properties with an IRA 01:03 Prohibited Transactions & IRS Risks 02:13 UBIT Tax: Why Flips Get Taxed 03:24 Investor vs Dealer Status Explained 05:22 Sweat Equity & Legal Ways to Flip (ROBS Option) Thinking a Roth IRA flip means zero taxes? Not so fast. Most investors get this wrong… and the IRS has no sense of humor when they do. In this episode, Dave and Tom Moore from IRA Advantage break down exactly what happens when you try to flip properties inside a self-directed IRA or 401K, including the rules that can blow up your entire retirement account if you cross the wrong line. The bottom line: Self-directed IRAs are powerful tools for real estate investors, but only if you know where the lines are. This episode gives you the map. Disclaimer: All my opinions are my own. These statements are not meant to be taken as investment advice. Send us Fan Mail Thanks for listening! Subscribe to get all of the latest tax news and information.

    14 min

  5. Mar 25

    Cash-Out Refinancing and 1031 Exchanges: How to Access Equity Without Triggering Taxes

    00:00 – The BIG Myth: Do You Have to Replace Debt in a 1031? 04:24 – How to Pull Cash Out Without Triggering Taxes 04:43 – Cash-Out Refi Timing: What Triggers IRS Problems 05:09 – The “Step Transaction” Rule (What Can Get You Audited) 09:40 – Costly Mistake: Over-Financing & Unexpected Taxes Many investors are told they have to replace debt in a 1031 exchange, but that’s not always the case. In this episode, we walk through how debt can be offset, when taking cash can trigger taxes, and how to structure transactions the right way. We also dive into one of the biggest risk areas: timing. A cash-out refinance done too close to a sale or acquisition can raise red flags with the IRS under the “step transaction” doctrine. You’ll learn when a refinance makes sense, how intent factors into the equation, and why what you do with the money matters just as much as when you take it. If you’re looking to access equity while preserving your tax deferral, this episode will help you understand the rules and avoid costly mistakes. 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.

    13 min

  6. Mar 16

    1031 Exchange Identification Rules Explained: The 45-Day Deadline, 3 Property Rule, and More

    In this episode, we break down one of the most misunderstood parts of a 1031 exchange: the identification rules. Many investors know about the 45-day identification deadline, but far fewer understand how the three identification rules actually work or how mistakes during identification can jeopardize an exchange. We discuss the fundamentals of identifying replacement property, common misunderstandings, and how identification works when investors are acquiring multiple properties, DST investments, or partial ownership interests. If you're planning a 1031 exchange, understanding the identification process can help you avoid costly mistakes and structure your exchange more effectively. Episode Timestamps 00:00 Introduction 05:19 Why Identification Confuses Investors 06:02 The 45-Day and 180-Day Deadlines 09:17 Who Receives Your Identification 11:12 How to Properly Identify Replacement Property 19:15 The 3 Identification Rules Explained 26:11 Why You Shouldn't Rush Identification 33:11 Combining Multiple Properties in a 1031 Exchange 41:48 Taking Cash Out of a 1031 Exchange You can find every episode of this show on Apple Podcasts, Spotify or YouTube. Prime Members can listen ad-free on Amazon Music. 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.

    52 min

  7. Feb 27

    1031 Exchange into a DST or 721: What Investors Need to Know (Part 2)

    00:00 – Reddit Question: 1031 Exchange into a DST. 02:32 – DST vs 721 (UPREIT) Explained. 05:51 – 45-Day Rule Warning: DON'T LET IT CLOSE. 07:53 – Sponsor Risk & Why Experience Matters. 09:56 – How 721 Lets You Sell Through Basis. 14:43 – DST Identification Rules & Common Mistakes. 20:02 – Final Thoughts: “What Good Is Tax Deferral If What You Buy Goes Away?” 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.

    21 min

  8. Feb 20

    Reddit’s Top 1031 Exchange Questions: Mistakes, S-Corps & AI Myths

    We answer the top 1031 exchange questions pulled from Reddit — including AI tax advice gone wrong (00:00–04:00), whether a partial 1031 exchange is worth it (07:38–14:08), the S-Corp mistake that eliminated future planning flexibility (14:08–19:42), and how to decide if a 1031 exchange actually makes financial sense (20:17–end).  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.

    31 min
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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
    36
  • Rating
    Clean
  • Copyright
    © 2026 The 1031 Exchange Brothers
  • Show Website
    The 1031 Exchange Brothers

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