1031 Exchange Monitoring for Senior Housing
Identification clocks, replacement deadlines, qualified intermediary balances, DST and UPREIT structures, basis carryover, and boot exposure — tracked continuously against the same operating record asset management and REIT compliance already run on.
45 and 180 day clocks
Live identification and acquisition clocks per relinquished property, with QI balance reconciliation and reverse-exchange parking modeled at the entity layer.
DST and UPREIT structures
Delaware Statutory Trust and UPREIT/721 exchange structures are modeled with sponsor reporting and LP capital account tracking, so the institutional investor sees one 1031 register, not three.
Read-through to REIT compliance
Exchange ledger writes to the same canonical entity hierarchy used by REIT compliance monitoring, IRC §856 testing, and asset-management rollups.
Frequently asked questions
- What does 1031 exchange monitoring actually track?
- Every active and historical like-kind exchange in the portfolio — relinquished close date, 45-day identification, replacement candidates, 180-day acquisition, QI balance, boot exposure, debt replacement, and basis carryover by entity.
- Can asset managers run an exchange-aware pipeline review?
- Yes. The acquisition pipeline cross-references active 1031 timers, identification capacity, and qualified-intermediary balances.
https://seniorcre.com/1031-exchange-monitoring-senior-housing