If you own real estate as an investment (as opposed to primary residence) and you’d like to sell and reinvest in real estate, you most likely will want to delay or avoid having to pay capital gains altogether. 

If you are new to the 1031 Exchange process, click on the link below for more detailed information about the 1031 Exchange procedures.

http://www.firstexchange.com/pdf/delayed-reduced.pdf   

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