Don’t Get the Boot: 1031 Exchanges for Oil, Gas, and Mineral Interests

July 5, 2023

By: Katie A. Moisan

The Foundation for Natural Resources and Energy Law

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1031 exchanges do not benefit only commercial real estate investors.Operators, non-operators, and investors in oil and gas and other mineral interests have the opportunity to participate in like kind exchanges as well. This article explains some of the requirements and complexities of 1031 exchanges focusing on whether the interests exchanged are real property, and whether the nature, character, or class of the properties and the transactions themselves are considered like kind.

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