1031 Exchange Monitoring for Senior Housing
Identification clocks, replacement deadlines, qualified intermediary balances, DST and UPREIT structures, basis carryover, and boot exposure — governed with operator-approved definitions, source authority, reconciliation, and lineage for asset-management and REIT-compliance review.
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 governed 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