Once a 1031 Exchange has begun it needs to identify at least one replacement property within 45 days after relinquished property has closed. Washington 1031 Exchange rules allow investors to defer capital gains on sale of qualified property if exchanged for like-kind property.Visit our library of important 1031 exchange forms. The pros at Equity Advantage have provided everything you need in easily downloadable PDF files. The Portland and Seattle offices handle all 1031 Exchange Qualified Intermediary services for the IPX1031 Northwest region. This publication explains the tax rules that apply when you sell or otherwise give up ownership of a home. This publication explains the tax rules that apply when you sell or otherwise give up ownership of a home. Washington, D.C. 20549. For each transfer in a section 1031 tax deferred exchange, including the transfers to and from an exchange facilitator. DEVELOPMENT AGREEMENT between The Cowlitz Indian Tribe from MOHEGAN TRIBAL GAMING AUTHORITY filed with the Securities and Exchange Commission.