The part about 1031 exchanges was
https://lukasjefh490.northstarcolumn.com/posts/omaha-growth-from-elkhorn-to-downtown-and-what-it-means-for-business-law
The part about 1031 exchanges was helpful. My husband and I own two rental houses and have been thinking about selling one to buy a small commercial building. I had heard the term before but never understood the timeline involved