Who can exchange to whom? September 6, 2012 // Market Updates // christinalow // 1031 tax exchange, corporation exchange, defer taxes, drop and swap, GP exchange, Hawaii 1031, Hawaii capital gains taxes, Individual exchange, investment property, IRS exchange, LLC exchange, LP exchange, partnership exchange, relinquished property, replacement property, Tax deferred exchange // Comments Off on Who can exchange to whom? There is a bit of confusion surrounding the 1031 tax exchange when the property is owned by more than one individual, specifically around the time they begin considering an exit strategy. The question sometimes arises… Continue…