1031 Exchanges in 2026: Seller Financing, Creative Debt & Backup Plans

Real estate transactions are getting more creative, and 1031 Exchanges are no exception. In 2026, many exchanges will involve seller financing, alternative debt strategies, and Plan B structures when deals don’t go as expected.

In this 1-hour webinar, we’ll break down what happens when investors pull equity out of a property to fund the replacement — and how that can create taxable boot, derail compliance, or force a pivot.

You’ll learn how to evaluate whether a transaction still qualifies under IRC Section 1031, and how to structure exchanges when seller carrybacks, contract sales, or unsecured debt are part of the equation.

### Topics Include:

• Exchange Cornerstones (what must happen for it to qualify)
• Seller carrybacks + contract sales in a 1031 Exchange
• How and when unsecured debt can help meet exchange requirements
• Cash-out refi strategies before or after an exchange
• Critical requirements for a Reverse Exchange (and when it’s worth it)

If you’re working on a 1031 Exchange in today’s market, this webinar will help you avoid surprises, understand the rules, and keep deals moving forward.

✅ Taught by David Moore
✅ 1 Oregon Broker Credit Hour available

🎥 Can’t attend live? Register anyway. All registrants receive the slides + recording.