Deferred tax liability over time.

The blue area is the modeled deferred-tax exposure if the chain were liquidated at each point in time under the current assumptions.

The green line shows modeled property value, while the slate line shows carried basis compressing each year until it reaches the basis floor (a share of current value); after that, basis tracks the floor and rises with value. The deferred-tax curve widens as the gap between value and basis expands.

This public page uses a simplified blended deferred-tax rate, a basis-compression proxy, and a disclosed basis floor. It is designed to show shape and scale, not to replace a record-backed tax forecast.

The exchange interval is a pacing assumption only. The chart is not modeling property-specific replacement underwriting, leverage changes, or separate tax layers.

Deferred-tax exposure can climb from a manageable figure into a seven-figure embedded liability while the visible property story still looks like simple appreciation.

When the investor needs to sell, refinance, exchange again, or transition the record to an advisor or heir, the embedded tax picture must be coherent and recoverable.

1031Assist keeps exchange continuity, basis support, and tax-position context in one operating record instead of rebuilding it from memory and scattered files.