Exchanging Up!


Learn how to build a real estate empire without paying taxes. Use 1031 exchanges for enormous savings.




In easy-to-understand language, you’ll learn how to:

  • Use the Six Essential Concepts that are necessary for every exchange.
  • Build on land that you already own using exchange proceeds from your sale (so called ‘Build-to-Suit’ Exchanges).
  • Make improvements to the property that you’re buying or exchanging into…(Improvement Exchanges).
  • Do Construction on land that you buy in an exchange (Construction Exchange).
  • Buy new property BEFORE you’re sold your Old Property (Construction Exchange).
  • Make sure your intermediary parks your money in a separate account to assure it’s absolute safety and security in a 1031 exchange.
  • Exchange your old property and buy into a TIC syndication and no longer have the hassles of being a landlord.
  • Turn your investment property into a tax-free cash!
  • How to build a financial legacy for your heirs with little or no tax by using Section 1031.

Praise From Readers

“If you invest in real estate, sooner or later you’ll need to do a 1031 exchange. The book of books on this subject is this one. Read it, absorb it and use it to your benefit and betterment.”

– Mark Victor Hansen, co-creator of the #1 New York Times Best-Selling Series Chicken Soup for the Soul and co-author of The One Minute Millionaire

“I highly recommend this book. This simple process essentially equals an interest-free, no term loan on taxes due until the property is sold for cash! A properly structured exchange provided real estate investors with the opportunity to defer 100% of both federal and state capital gain taxes.”

– Ken McElroy, best-selling author of The ABC’s of Real Estate Investing

About the Author

Gary Gorman is a nationally sought after author and lecturer on Section 1031 Exchanges — a way for you to sell and buy investment real estate and pay no taxes (tax-deferred)! He is widely acclaimed in the exchange community for his ability to make complicated exchange concepts logical and easy to understand.