How distribution waterfalls actually work in real estate limited partnerships and syndications Every real estate syndication and limited partnership has a distribution waterfall. It’s the section of the private placement

A practical guide to understanding IRR, Equity Multiple, cash flow projections, leverage, and underwriting assumptions in Delaware Statutory Trust offerings When investors review a Delaware Statutory Trust (“DST”) offering, they

A Guide for Real Estate Partnership Investors How to pursue your own 1031 exchange — even when your partners won’t come with you A common situation in real estate: two

How “boot” is taxed—and what it can actually cost you A common assumption among real estate owners is: “If I reinvest most of my proceeds in a 1031 exchange, I’ll

How DSTs can help investors address potential exchange shortfalls and preserve full tax deferral A 1031 exchange is not just about selling one property and buying another. To achieve full

A 1031 exchange can be one of the most effective tools available to defer capital gains tax and depreciation recapture when selling investment real estate. But it also comes with

When a commercial property is damaged or destroyed by fire, storm, or another casualty, owners often receive insurance proceeds and may later also receive sale proceeds from selling the remaining

You sold an investment property. The money hit your account. And only after closing did someone ask: “So… who’s your Qualified Intermediary for the 1031?” If you didn’t engage a

When your real estate is taken by condemnation or destroyed by a casualty, §1033 of the Internal Revenue Code lets you reinvest the insurance or award proceeds and defer the

1. Why Investors Move From DSTs to UPREITs A Delaware Statutory Trust (DST) is popular with 1031‐exchange investors who want passive ownership of institutional real estate while continuing to defer