What Is A Title Holder In SFR Investing?

The title holder is the entity whose name appears on property title for single family rental investments or other property types. In IRC Section 1031 exchanges, the titleholder of the relinquished property must generally match the titleholder of the replacement property.

If a taxpayer dies before acquiring the replacement property, their estate may complete the exchange. When acquisition and disposition entities share the same taxpayer identification numbers, the exchange typically qualifies.