Tax deferred 1031 exchanges are available for the accredited investor where highly appreciated asset (such as a farm or rental property) can be exchanged for a Tenant In Common Ownership in a larger well managed property. It is a great strategy for the deferral of capital gains and depreciation recapture tax that would ordinarily arise from the sale of highly appreciated assets.

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1031 Disclosure

IRC restrictions include:
- Properties must be held for productive use in a trade, a business, or as an investment
- The investor must identify the replacement property within 45 business days from closing on the sale of a relinquished property, and the new property must be acquired within 180 days of the original sale
- Properties must be exchanged solely for a "like-kind" property
- The seller must not directly receive funds from the sale of the relinquished property

General risks include:
- Potential for property value loss
- Change of tax status
- Potential for foreclosure
- Illiquidity
- Impact of fees and expenses
- Reduction or elimination of monthly cash flow distributions
- Loss of management control