This chart will help you determine what type of exchange that best suits your needs.Click on the type of exchange for further information.
Criteria for an Exchange
Type of Exchange
Selling and buying property that is similar that happens within 180-days?
Delayed exchange
Buying property on which you're planning to construct improvements?
Construction exchange
Selling and buying property that may not close within 180 days?
Reverse exchange
Buying property before selling the propertyyou want to use in the exchange?
Selling and buying vacation property?
Vacation property exchange
Buying and selling personal property such asboats, airplanes, breeding stock, patents, etc.
Personal Property Exchange
Selling and Buying like-kind property at the same time?
Simultaneous exchange
Not sure which category you go into?
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