2026 1031 Exchange Playbook
Rules, timelines, and financing structures that keep a deferred gain deferred — including the bridge that saves late exchanges.
Underwriting & Qualification Matrix
| Exchange Scenario | Target Close Window | Max LTV | Structure | QI Coordination |
|---|---|---|---|---|
| Standard Replacement Acquisition | 14 – 21 Days | 75% – 80% LTV | 30-Yr DSCR or 10-Yr Commercial | Direct QI Assignment |
| Late 1031 Rescue (Day 155–180) | 7 – 10 Business Days | 75% LTV | 12-Mo Interest-Only Bridge | Same-Day Title + QI Wire |
| Reverse / Parking Exchange (EAT) | 12 – 18 Days | 70% – 75% LTV | Senior Note to Exchange Accommodation Titleholder | SPE + EAT Structure |
Core Playbook Execution Chapters
Eliminating Mortgage Boot with Exact Leverage Matching
To defer 100% of capital gains under IRC Section 1031, the replacement property must have equal or greater purchase price AND equal or greater debt than the relinquished property (unless offset with fresh cash). We structure exact leverage sizing so no taxable boot is triggered.
The Day-165 Rescue Bridge
When a regional bank stalls at Day 160 of a 180-day exchange window, waiting on committee means paying 25%–35% in combined federal and state capital gains taxes. Our Rescue Bridge closes in 7–10 business days using desktop/expedited valuation and immediate title review, preserving the tax deferral before refinancing into permanent debt.
Frequently Answered Financing Questions
Verified answers to common borrower and broker inquiries regarding loan sizing, guidelines, and execution.
What is BancorpOne and is it a direct lender or mortgage broker?
BancorpOne is a commercial mortgage brokerage helping real estate investors, developers, and business owners finance commercial real estate. We act as capital advisors arranging commercial debt rather than a direct depository bank.
We evaluate property fundamentals, borrower requirements, and transaction dynamics to structure and place senior debt, bridge loans, construction facilities, DSCR loans, and permanent mortgages through institutional capital sources and balance-sheet lenders.
Get Financing Scenario Sized →What commercial property types does BancorpOne finance?
BancorpOne arranges financing across multifamily (5+ units), industrial & logistics warehouses, retail centers, office & medical outpatient facilities, mixed-use developments, hospitality properties, and other commercial real estate.
Each asset class involves tailored underwriting metrics: multifamily focuses on net operating income (NOI) and rent rolls, industrial on logistics access and tenant credit, retail on lease terms and co-tenancy, and hospitality on historical ADR and RevPAR.
Explore Core Property Types →What types of commercial real estate financing can BancorpOne arrange?
We arrange commercial acquisition financing, refinance and cash-out debt, bridge-to-permanent loans, ground-up construction facilities, DSCR rental mortgages, and long-term permanent mortgages.
Structures accommodate stabilized assets seeking fixed-rate long-term capital as well as transitional or value-add properties requiring short-term interest-only bridge capital with future funding reserves.
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