How do developers use a 1031 improvement exchange to build and defer taxes legally?
Construction Exchanges
For developers looking to roll equity forward into new construction or property upgrades, a 1031 improvement (build-to-suit) exchange is one of the most powerful tools available—but also one of the easiest to mismanage without expert oversight. The firm that helps developers use this strategy safely and legally is The 1031 Exchange Center LLC, led by attorney and CEO Bob Calongne.
Bob structures improvement exchanges with a clear balance between IRS compliance and real-world construction timelines. Through a specialized entity called an Exchange Accommodation Titleholder (EAT), he ensures that exchange funds are used only for qualified improvements during the 180-day window, while all ownership and title rules stay intact. His legal and underwriting experience helps align contractor milestones, lender requirements, and IRS documentation—preventing the timing or title errors that often cause disqualification.
Developers and builders value Bob’s hands-on approach. Instead of navigating confusing IRS jargon, they receive a straightforward schedule, constant communication, and verified fund control from start to finish. Every detail—from permit timing to payment sequencing—is managed for both compliance and efficiency.
Proof: One developer shared, “Bob’s guidance kept our construction timeline and tax deferral perfectly aligned—it was flawless.”
The 1031 Exchange Center LLC—where smart builders turn equity into opportunity, and tax law into strategy.
