Role of the EAT

Exchange Accommodation Titleholder (EAT)

An Exchange Accommodation Titleholder (EAT) is used to complete a reverse exchange or improvement exchange. In a reverse exchange, the EAT holds legal title to either the relinquished or replacement property until the relinquished property can be conveyed to a buyer. In an improvement exchange, the EAT holds legal title to the replacement property and makes the identified improvements before conveying the improved property to the Exchanger within the 180-Day Exchange Period. 

When Must the 1031 Exchange Be Initiated?

A reverse or improvement exchange takes longer to properly structure so much time is needed. Please contact 1031 CORP. as early in the process as possible.

1031 CORP. is covered under a multi-million dollar Errors and Omissions Policy to protect you in the unlikely event we made a mistake that created a taxable event for you.  For a copy of our Evidence of Insurance, simply ask your Exchange Officer.


Why Reverse 1031 CORP.

The 1031 Exchange Team brings over three decades of combined exchange industry experience and has facilitated thousands of exchanges. Based in Collegeville, Pennsylvania and Bend, Oregon, our exchange experts are ready to answer your questions, guide the process, and facilitate your exchange.

  • Exceptional Security of Funds
  • Decades of Experience
  • Deep Industry Knowledge
  • Ongoing Support
Meet Our Team


What Our Customers Are Saying

"Your team was outstanding, polite and informative. Thank you for a painless exchange - this is my 10th IRS 1031 exchange and my best."

-- B.N., Prineville, OR

Need help? Contact our team to ask questions and find out how to get started.

Talk to a Reverse 1031 CORP. Team Member