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

When completing a 1031 exchange, two popular securitized options for replacement properties are Delaware Statutory Trusts (DSTs) and Tenancy-in-Common (TIC) structures. Both enable investors to own a fractional interest in

Introduction For investors aiming to diversify their portfolios, deciding between publicly traded investments, such as Real Estate Investment Trusts (REITs), and private real estate options—like Private REITs and Real Estate

Introduction A 1031 exchange provides real estate investors with an opportunity to defer capital gains taxes by reinvesting the proceeds from the sale of one property into another property that