News summary · News
The 1031 Exchange Market in 2026: What’s Changing for Replacement Property
In Global AgInvesting, FarmTogether CEO David Gould describes a more active 1031 exchange market. He cites Accruit network data showing first-half 2026 exchange volume up 12.4%, with average relinquished-property and replacement-property values rising 13.5% and 10.1%, respectively.
Gould contrasts that increased activity with the unchanged 45-day identification window. The article frames replacement-property evaluation as a time-sensitive decision in a recovering transaction market. The reported growth rates reflect the cited intermediary network, rather than a complete census of all exchanges.
Research considerations
For exchange-related news, the practical questions often concern the transaction timeline, replacement-property requirements, financing, and the parties responsible for completing the exchange. A headline alone cannot establish whether a particular transaction meets an investor’s objectives or tax requirements.
- What transaction or policy change is actually described in the original source?
- Which deadlines, property details, and financing assumptions need to be confirmed with the relevant professionals?
This Sequoia Research summary was prepared with AI assistance from the credited source. It is not independent verification of the source’s claims. The original publisher retains authorship of its reporting; follow the source link for the complete article.
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