Trust Partner HoldingsLorain County, OH
Call (440) 276-1773Replacement request

Lorain County, OH

Clock running on your 1031? We close on your date.

Trust Partner Holdings LLC buys and holds whole single-family homes in Lorain County, Ohio. Exchanging? We sell you a house you own outright: deed in your name, funds through your Qualified Intermediary (the neutral company that holds your sale money — your “QI”), closed on your deadline. We are not a QI.

Real homes on the books in Ohio today — addresses below · Tracy Kawa signs every contract

Run my day-45 and day-180 datesCall (440) 276-1773
Whole properties, deeded to you — no fund, no fractionWe only quote the rent being paid today — never a projectionSelling? We buy on the date you pickWe work with your QI

Trust Partner Holdings LLC

Buys and holds whole properties in Lorain County, Ohio, for its own account.

Tracy Kawa signs

One signatory for the company. The name on the contract is the name on the deed. No committee, no "let me check with my partners."

Real addresses, not stories

918 W 19th St, Lorain OH is one of them — public record, check it yourself. See more.

We work with your QI

We are not a Qualified Intermediary. We never hold your proceeds or write the day-45 list (the “identification notice”) your QI needs. Your QI does; we close through them.

Straight answers

The five questions people ask first.

Will this blow my exchange?

Whole properties, deeded directly to you. Not a fund, not a DST (a Delaware Statutory Trust — a pooled interest), not a fractional share. We sell you real property you own outright, so the exchange has real property to receive.

Is this a security?

We sell real estate by deed — a whole property in your name — not an interest in a fund, DST, or partnership. You will not find a projected return on this site: no yield, no cap rate (a projected yearly return on the price). Only the rent being paid today, and only when it is verified.

What about boot?

Boot is cash or debt you walk away with in the exchange — and it is taxed. Trade equal or up in price and in debt, or bring cash to cover the gap. The estimator below shows the gap in dollars. Your CPA decides.

What if I can't close in time?

Two tools exist for exactly this. The identification rules let you name up to three properties on your day-45 list — or more: any number, if their total is not over twice what you sold (the 200% rule); or more still, if you actually buy 95% of what you listed (the 95% rule) (Treas. Reg. §1.1031(k)-1(c)(4)). A reverse exchange lets you buy first and sell second: a neutral company (an “accommodator”) holds the new property's deed for you until your sale closes (Rev. Proc. 2000-37). Ask your Qualified Intermediary which fits; we will work inside it.

Do you pay referral fees?

No. We do not pay for investor introductions. A CPA, attorney, or QI who sends a client our way gets nothing from us, and that is on purpose.

What happens next

Three steps. Your QI in the middle of all of them.

Inside your 45 days? Call (440) 276-1773. A form can wait; your clock can't.

  1. 1

    Tell us your date and price range

    The day the property you sold closed (or will), your price range, and the market. The short form opens an email to us with your answers filled in — you press Send. Or call (440) 276-1773.

  2. 2

    Real options with in-place numbers

    We reply by phone at the number you gave, with two or three whole properties and, for each, the rent being paid today — never a projection. We do not print a reply time here we might not keep; if your clock is running, call (440) 276-1773 instead of waiting on the form.

  3. 3

    Close through your QI on your timeline

    We sell you real property — a deed in your name. Your Qualified Intermediary moves the funds; a title company closes it. We are not a QI.

1031 deadline calculator

When is my day 45? My day 180?

One date in, two dates out — with the weekday, a live countdown, and a calendar file. ESTIMATE. Not tax or legal advice. Confirm every date and number with your Qualified Intermediary and CPA.

1The day you closed on the property you sold

The day title transferred on the property you sold — the date on your closing statement. Your QI has it.

Haven't sold yet? Put in the closing date on your contract and see where the two dates land.

The rule being used

  • Identification period: ends at midnight on the 45th day after the day you transfer the relinquished property (the one you sold). — IRC §1031(a)(3)(A); Treas. Reg. §1.1031(k)-1(b)(2)(i)
  • Exchange period: ends at midnight on the earlier of the 180th day after transfer, or the due date (including extensions) of your tax return for the year of the sale. — IRC §1031(a)(3)(B); Treas. Reg. §1.1031(k)-1(b)(2)(ii)
  • Calendar days. Weekends and holidays do not extend either period. If day 45 is a Sunday, the identification is due that Sunday. — Treas. Reg. §1.1031(k)-1(b)(2)
  • Both periods start on the same day — the transfer date — and run at the same time, not back to back.
  • What goes on the day-45 list: up to three properties of any value (the 3-property rule); or any number, if their total value is not more than 200% of what you sold (the 200% rule); or more than that only if you actually close on at least 95% of what you listed (the 95% rule). Names can change until day 45. — Treas. Reg. §1.1031(k)-1(c)(4)
  • Reverse exchange (buy first, sell second): an exchange accommodation titleholder — a neutral third party that holds the deed for you — can park title for up to 180 days under the IRS safe harbor (rules the IRS has said it will honor if you follow them). This tool does not model it — ask your Qualified Intermediary. — Rev. Proc. 2000-37, as modified by Rev. Proc. 2004-51
  • Federally declared disasters can extend deadlines. This tool never applies an extension — ask your Qualified Intermediary. — Rev. Proc. 2018-58

Assumes a calendar-year taxpayer (most individuals — your return is due April 15 of the year after the sale). Entities and fiscal-year filers differ — ask your CPA.

Deferral estimator

How much gain does the exchange defer — and is there boot?

Seven numbers from two closing statements. The tiles update as you type; the example numbers are only there so you can see how it moves — to start with your own. ESTIMATE. Not tax or legal advice. Confirm every date and number with your Qualified Intermediary and CPA.

1The property you sold
$
Contract price on the closing statement.
$
Commissions, title, transfer tax, QI fee — the closing-statement deductions.
$
What you paid, plus improvements, minus depreciation taken. Your CPA has this number; a guess is fine for an estimate.
$
The mortgage payoff on the closing statement.
2The property you are buying
$
What you are buying (or plan to).
$
0 if you are paying cash.
$
Money that is NOT exchange proceeds. 0 is the usual answer.

How a 180-day close works with us

Watch the clock — and who does what.

  1. Day 0

    You close on the property you sold

    Your Qualified Intermediary receives the proceeds. You never touch the money. Both clocks start today.

  2. Days 1–45

    Identify — we send real options

    Two or three whole properties with the rent in place today. Your written list goes to your QI by midnight on day 45.

  3. Days 45–180

    Under contract, title, inspection

    You inspect, your lender (if any) underwrites, title is searched. The home you are buying is one we already own — check the owner of record at the county before you sign — so its address goes on your day-45 list like any other property. Your CPA checks the trade-equal-or-up math.

  4. Day 180 or sooner

    Close through your QI

    Your QI sends the funds to the title company; the deed goes to you. You own real property. If the identification, timing and no-receipt rules (you never touched the money) were all met, the gain is deferred — your CPA confirms it on Form 8824.

The exchange, explained

Twelve words your QI and CPA will use. What they mean.

You don't need to know any of this to call. But when one of these comes up, now you'll know.

01

Like-kind

Any U.S. real estate held for business or investment, swapped for any other. A rental house for a duplex counts.

02

Boot

Cash or debt you walk away with in the exchange. It is taxed.

03

Qualified Intermediary (QI)

The neutral company that holds your sale money between the two closings. You never touch it.

04

Identification

The written list of replacement properties your QI must have by day 45. Up to three of any value (the 3-property rule), or more under the 200% and 95% rules.

05

45 / 180

45 days to identify, 180 days to close — both counted from the day you sell, both running at the same time.

06

Relinquished property

The property you sold.

07

Replacement property

The property you buy.

08

Adjusted basis

What you paid, plus improvements, minus depreciation taken. Your CPA has the number.

09

Depreciation recapture

Tax on the depreciation you deducted over the years. A full exchange into like-kind depreciable property generally defers this too, but boot — or trading a building for bare land — can trigger it. Ask your CPA.

10

Trade equal or up

Buy at equal or greater price and debt, or add cash, to defer the whole gain.

11

Reverse exchange

Buy the replacement first, then sell. An accommodator parks title for you for up to 180 days (Rev. Proc. 2000-37). Ask your QI.

12

Form 8824

The IRS form your CPA files to report the exchange.

Replacement property request

Tell us your date, your price range, and your market.

Whole properties, quoted with the rent being paid today — never a projection. We sell you real property — a deed in your name — through your Qualified Intermediary. Nothing is sent until you press Send.

Inside your 45 days? Call — a form can wait, your clock can't.

Call (440) 276-1773support@trustpartnerholdings.com

We do not pay referral fees for investor introductions. If you are a CPA, attorney, or QI, send your client — there is nothing in it for you from us, and that is the point.

Who to ask for.
The number we call back.
Where the property sheet goes.
Your identification deadline. If you used the calculator above it is filled in already. Blank is fine if you have not sold yet.
For the replacement — or your asking range, if you are selling to us. A range is fine.
Markets
Pick at least one.
Optional. "Just researching" is a fine answer — no deadline, no pressure.

The button opens an email to us with your answers filled in. You just press Send. Once it lands, we reply by phone at the number you gave — and if you are inside your 45 days, call instead of waiting on us.

Trust Partner Holdings LLC buys and sells for its own account. When we sell you a property, we are the seller, acting for ourselves — not your agent. When we buy a property, we are the buyer, not the seller's agent; we may assign our purchase contract to another buyer, and we may profit from doing so. You are welcome to have your own agent or attorney review anything we send you.

Clock running? One call.

Call(440) 276-1773My day 45 / day 180