1031 & investors

Replacement property, found and negotiated on deadline.

We represent exchange buyers, owners planning to sell and exchange, and private investors acquiring land and commercial property across Volusia and Flagler, the Orlando metro and the Space Coast. The tax questions belong to your CPA, attorney and qualified intermediary. The property work is ours.

Representation

What we do for exchange buyers and investors

A 1031 exchange rewards preparation. The 45-day identification window is short, the 180-day closing window runs at the same time, and neither one moves because a survey came back late. Our job is to make sure the property side of an exchange is never the reason it fails.

That means starting the replacement search before the relinquished sale closes, underwriting candidates against the equity and debt you need to replace, keeping more than one identified property viable, and negotiating contracts whose diligence and closing periods fit inside day 180. For owners who are selling, it means marketing the relinquished property with the exchange in mind: a closing date you can plan around, and a qualified intermediary in place before it.

We buy and sell land, retail and net-lease property, industrial and flex buildings, self-storage, multifamily, and office and medical buildings. We do not provide tax or legal advice, we cannot act as a qualified intermediary, and we do not offer or sell securities.

1031 exchange representation 

Who we represent

  • Exchange buyers on the clock

    Investors who have sold, or are under contract to sell, and need replacement property identified by day 45 and closed by day 180.

  • Owners planning to sell and exchange

    Landowners and commercial property owners who want the disposition timed and structured with a replacement acquisition in mind.

    Investment sales 
  • Private investors and partnerships

    Buyers of net-lease retail, industrial, self-storage, multifamily and land who want a principal sourcing, underwriting and negotiating for them.

    Buyer representation 
  • Owner-users

    Businesses buying a building or a site to own, including small-bay industrial condominiums.

    Current properties 

The calendar

Two deadlines, one starting date.

Both periods start on the day your relinquished property transfers and run at the same time. They are counted in calendar days, so a deadline that lands on a weekend or a holiday does not move.

Calculate your dates 
  1. Day 0 Relinquished property closes Proceeds go to your qualified intermediary, never to you.
  2. Day 45 Identify replacement property in writing Signed, delivered to the intermediary, and unambiguous: an address, a legal description or a distinguishable name.
  3. Day 180 Acquire the replacement property* Or by the due date of your tax return for the year of the sale, with extensions, if that comes first.
  • 3 Three-property rule

    Identify up to three properties, whatever their value.

  • 200% 200-percent rule

    Identify any number of properties, as long as their combined value is no more than twice the value of what you sold.

  • 95% 95-percent exception

    Exceed both limits and the exchange still works only if you close on at least 95% of the total value you identified.

*The 180-day period ends earlier if the due date of your tax return for the year of the sale, including extensions, comes first. The IRS extends the 45- and 180-day deadlines only when it announces relief for a federally declared disaster. Sources: Internal Revenue Code §1031(a)(3); Treasury Regulation §1.1031(k)-1(b)–(c); Rev. Proc. 2018-58.

Education

Read before you sell.

Three explainers written for owners and investors rather than for tax professionals. Each one stops where your CPA’s work begins.

Educational information only — not tax or legal advice. Oceans Commercial and the Lifestyle Group team are licensed Florida real estate professionals. We are not attorneys, CPAs, or qualified intermediaries, and we cannot serve as your qualified intermediary or hold exchange proceeds. Under Treasury Regulation §1.1031(k)-1(k), a taxpayer’s real estate agent or broker within the prior two years is generally a “disqualified person.” Whether a transaction qualifies for tax deferral under Internal Revenue Code §1031 depends on your specific facts. The 45-day identification and 180-day exchange deadlines are strict and are generally extended only when the IRS announces relief for a federally declared disaster. Please consult your own tax advisor, attorney, and qualified intermediary before you sell or contract to sell any property you intend to exchange. Information current as of September 2026; tax laws and IRS guidance change.

Oceans Commercial and its licensees are not registered broker-dealers or investment advisers and do not offer or sell securities, including interests in Delaware Statutory Trusts.

Selling, or already on the clock?

Tell us your closing date and what you need to replace. The first conversation is with a principal, and it is confidential.

Drake Dickerson — Partner, Land & Commercial · (407) 489-4774

Oceans Commercial · Licensed Florida real estate brokerage