1031 Exchange Rules Properties Must Be “Like-Kind” III IV V I The Proceeds Cannot Be Received Directly The 180-Day Closing Window The 45-Day Identification Window The Replacement Property Should Be of Equal of Greater Value II Daniel P. Wachs | Premium Finance Specialist 3340 Peachtree Road NE Suite 2300 Atlanta, GA 30326 Phone : 404.240.9275 | www.perpetualwm.com Email : dwachs@perpetualwm.com