Under IRC § 1031, real estate investors defer 100% of federal and state capital gains plus depreciation recapture by reinvesting all net exchange proceeds held by a Qualified Intermediary (QI) and replacing equal or greater debt within the strict 45-day identification and 180-day closing windows. Loan Daddy LLC (NMLS #2827624 · AZ CMB #CMB-2016143 · CA CFL #60DBO-218873) structures 10-to-14-day DSCR replacement loans up to 80% purchase LTV across single-asset, 3-property, and 200%-rule multi-asset exchanges.
Identify up to three potential replacement properties by Midnight of Day 45 regardless of total fair market value, and close on one, two, or all three using individual or blanket DSCR financing.
Identify four or more replacement properties provided their aggregate fair market value does not exceed 200% of the relinquished property sale price—ideal for uplegging a low-cap single-family rental into multiple cash-flowing DSCR doors.
Avoid tax-identity footguns: a single-member disregarded LLC owned by the exchanging taxpayer satisfies IRS same-taxpayer requirements while satisfying wholesale DSCR business-purpose entity vesting rules.