I was at one of Marks class and he shared the following (in his own words): It’s important to remember that a 1031 Exchange requires the taxpayer to purchase more real estate. Some people don't want to buy more real estate and are ready to move on to another asset class. They have decided that paying the tax is worth it to free up the cash. The 1031 Exchange can be a powerful tool when investing in real estate, but it’s not the perfect fit for every situation. Recently, I was