The CORExchange Platform
A ZERO COST 1031 tax-deferral service that lets real estate investors sell an investment property and reinvest the proceeds into a like-kind property without immediately paying capital gains taxes.
- Specialty tax and engineering since 2006
- $2.5 billion+ in client savings
- Typical value: Capital gains deferral
The platform
No fees, better service, and we share in the interest generated
We’re redefining how 1031 exchanges should be done — a smoother, more secure process that ensures your exchange is handled right, every time, without the extra cost.
Calculator
What would an exchange defer?
The tax you would owe on an outright sale is the tax a 1031 postpones. Put your numbers in.
Enter a sale price and what you paid to see the tax an exchange defers.
Deferred, not forgiven: your basis carries into the replacement property and the gain is recognised whenever you sell without exchanging. This estimate leaves out suspended passive losses, alternative minimum tax, boot in a partial exchange, mortgage relief and state-specific recapture rules. Not tax advice. Confirm the number with your CPA.
Do you qualify?
The rules that make or break an exchange
Named after Section 1031 of the Internal Revenue Code. Four requirements do most of the disqualifying:
Best fitInvestors selling appreciated investment property
Investment or business property only
Primary residences do not qualify. The property must be held for investment or business purposes.
Like-kind property
The replacement must be of similar nature or character. Not necessarily the same grade or quality.
A qualified intermediary holds the money
A third-party intermediary must hold the sale proceeds until they buy the replacement. If the seller touches the funds, the exchange is disqualified.
Strict timelines
Replacement properties must be identified within 45 days of the sale, and the purchase completed within 180 days.
- You are selling investment or business-use real property at a gain
- You intend to reinvest in other investment real property
- You can meet the statutory identification and closing deadlines
What every exchange includes · The CORExchange Platform
No fees, better service, and we share in the interest
An exchange needs a qualified intermediary to hold the proceeds between the sale and the purchase, and who holds them is not a detail. On the CORExchange Platform there is no exchange fee, the interest your funds earn while they are held is shared with you, and the deadlines are tracked where you can see them. Start your exchange and the file opens; CORE stays on the tax side with your CPA.
$0 exchange fee
The no-fee way to 1031 exchange. Technology keeps the cost low enough to pass the savings on.
You share the interest
Exchange funds earn interest while they are held. CORE shares it with you rather than keeping it.
Segregated, insured accounts
Funds sit in a segregated account with up to $175M FDIC insurance, held at JPMorgan Chase and Raymond James.
$10M bond, $5M E&O
A $10M fidelity bond and $5M errors-and-omissions coverage behind the exchange.
Start and manage it online
The 45-day and 180-day clocks are tracked where you can see them.
Reachable 8am to midnight ET
8am to midnight Eastern, seven days a week — useful when a closing moves.
CORE Solutions Group is not the qualified intermediary and does not hold exchange funds. The exchange is administered by Deferred Inc., who hold the funds and publish the fee, interest, FDIC, bond and coverage terms described above (deferred.com, September 2026); those terms are theirs and are subject to change. Confirm the current terms and your own facts with your CPA before you commit.
A worked example: hypothetical
An investor owns a rental property purchased for $250,000, now worth $1.25 million. Selling outright would trigger roughly $1 million of capital gain. Exchanged into another like-kind investment property instead, that gain is deferred until the new property is sold. And the full proceeds are reinvested immediately. Illustrative only; every position is different.
In their words
What clients say about working with CORE
Q&A
Questions, answered
The detail behind this service, one line each until you open it.
Can I use a 1031 exchange on my primary residence?
No. The property must be held for investment or business purposes. A primary residence does not qualify.
What happens if I miss the 45-day identification window?
The exchange fails and the gain is recognized in that year. The 45- and 180-day deadlines are statutory and there is no routine extension, which is why the timeline is planned before the sale closes.
Can I hold the sale proceeds myself between properties?
No. A qualified intermediary must hold them. Taking constructive receipt of the funds, even briefly, breaks the exchange.
Is the tax eliminated, or just deferred?
Deferred. Your basis carries into the replacement property, and the gain is recognized when you eventually sell without exchanging.
Who holds my money during the exchange, and what does it cost?
A qualified intermediary has to hold the proceeds — if you touch them, the exchange is disqualified. On the CORExchange Platform there is no exchange fee and the interest earned while the funds are held is shared with you, in segregated accounts with FDIC, fidelity-bond and errors-and-omissions coverage behind them. The intermediary of record is Deferred Inc., who hold the funds; CORE stays on the tax side with your CPA.
Does a 1031 exchange work alongside cost segregation?
Often, yes: the replacement property can be studied in its own right. Carried-over basis and recapture need to be modeled with your CPA before you commit, which CORE does as part of the analysis.
Why investors use it
- Tax deferral | Capital gains taxes and depreciation recapture are deferred, so more capital goes back to work immediately.
- Portfolio growth | The deferred taxes become leverage. A higher-value property, or diversification across holdings.
- Successive exchanges | Exchanges can be repeated indefinitely, potentially deferring taxes for a lifetime.
Anything I should know before starting?
- The rules are strict and mistakes convert deferral into immediate tax liability. This is not a do-it-yourself instrument.
- The clock starts at closing, not when you get organised. Speak to CORE and your CPA before you sell, not after.
- There is no statutory holding period, but the property must genuinely be held for investment. Not short-term resale.
- Pairing an exchange with a cost segregation study on the replacement property is where most of the compounding comes from.
