Like-Kind Exchange Transactions of REALTORS® in 2016-2019
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This is a report on a survey conducted among NAR members about their transactions from 2016 through 2019 to gather information on the use of Section 1031 like-kind exchanges involving NAR members and to assess their views on the economic impacts of repealing Section 1031 as is being proposed by some current tax proposals.
In 2015, NAR conducted a survey on the like-kind exchanges in which NAR members participated during the period 2011 through 2015, so this study updates that report. In 2015, slightly over 60% of NAR members reported being involved in at least one like-kind transaction, which is about the same as the current report’s figure of 61%.