I posted early some questions regarding 1031 exchange, and it got me thinking. Anyone ever do a land swap? Deed for deed? Or deed plus cash for deed? Seems like given the right situation, this would allow you to forego the rules required to make a 1031 exchange work.

I've heard of a deed for deed swaps for significant ranchland in the past, but it's extremely rare. Deed plus cash, I would talk to a CPA to still see what tax implications your liable for.


Most modern-day Deed for Deed swaps involve clearing up some boundary line issues, out tracts or other nominal acreage discrepancies.

I just did one on houses. Deed for deed. Very easy to do, hardest part is finding a willing participant. It’s not usually an arms length deal. I charge a flat fee for doing this as long as both parties are already identified.

Deed for deed could still have some tax implications, I’d seek advice from a tax professional.