Structured Sales - 1031 Exchange A 1031 Exchange has become a very popular way to defer capital gains tax on the sale of appreciated assets. However, there are very strict requirements that need to be met in order to qualify.Because life is unpredictable, there are any number of things that can stand in the way of successfully completing the transaction within the prescribed time frame. Changing market conditions can make it impossible to find the right property. The property can fail to pass inspection or the title may be clouded. The financing can fall through at the very last minute for any number of reasons.Whatever happens, if you miss the deadline, the taxes immediately become payable.However, the inclusion of a brief Structured Sales provision in your 1031 Exchange Agreement can preserve your option to defer taxes in the event things don’t work out as planned. Contact us to learn more.