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 a reverse or improvement 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.