About 1031 Deferred — Who Writes This, and Why

1031 Deferred exists to show property owners the arithmetic of the exchange decision — including the option nobody selling anything leads with: selling and paying the tax. Every tool is free and ungated, and every assumption is documented on the methodology page.

The site is written by Casmir Mason, founder and CEO of North Pine Capital, a commercial real estate sponsor. That affiliation is disclosed here and on every page where it matters, because it answers the reasonable question of why the math is free: educated exchangers make better counterparties.