January 05, 2023

Can a QOZ Fund Rescue a Failed 1031 Exchange?

1031 Exchanges/DSTs QOZs

Investment property owners using a 1031 exchange to sell property and defer capital gains tax and depreciation recapture are well aware of the 180-day replacement property timeline. Unfortunately, it’[...] Read More

December 22, 2022

Leveraging QOZ and a 1031 Exchange

1031 Exchanges/DSTs QOZs

If business succession planning is not a service you currently provide to your clients, you might reconsider. The latest statistics show there are approximately 32.5 million small businesses in the U.[...] Read More

December 15, 2022

What to know about property hold times in a 1031 exchange

1031 Exchanges/DSTs

Investors who have used a 1031 exchange to defer capital gains tax on the sale of an investment property know all too well how unbending the Internal Revenue Service (IRS) can be on the requirements t[...] Read More

November 17, 2022

DST Due Diligence in a Crowded Market

1031 Exchanges/DSTs

With many DST sponsors that have limited track records, it is critical to thoroughly review the sponsor in detail before making an investment decision. Read More

November 03, 2022

Due Diligence Comes to the Forefront in DST Market

1031 Exchanges/DSTs

The Delaware statutory trust (DST) market has experienced significant growth in recent years, and 2022 is projected to reach a record-breaking $10 billion capital raise.1 The DST continues to garner i[...] Read More

October 20, 2022

Utilizing a DST as a Replacement Property in a 1031 Exchange

1031 Exchanges/DSTs

You may recall from earlier posts how an investment property owner is permitted to select more than one replacement property for their 1031 exchange. The “Three Property Rule” allows an exchanger to s[...] Read More

October 06, 2022

Most Effective Property Types for DSTs

1031 Exchanges/DSTs Article

We have discussed the vital role you, as a fiduciary, can play in helping your clients who are considering a 1031 exchange evaluate Delaware statutory trust (DST) sponsors and select a Qualified Inter[...] Read More

September 22, 2022

How to Select the Right Qualified Intermediaries

1031 Exchanges/DSTs Article

The Qualified Intermediary (QI), sometimes known as an accommodator or facilitator, plays an important part in a 1031 exchange. A 1031 exchange cannot be completed without a QI. So, choosing the right[...] Read More

August 24, 2022

Do Property Management Issues Deter You from Investing in Real Estate?

1031 Exchanges/DSTs Article

For investors that are not interested in the day-to-day management of an investment property, consider a Delaware statutory trust (DST) as a solution. DSTs provide the benefits of incorporating commer[...] Read More

August 15, 2022

Considering Real Estate for your Heirs?

1031 Exchanges/DSTs Article

There are few financial tasks more important than estate planning for those with significant assets. It is sensible to not only identify the heirs of each asset, but also to ease future tax or adminis[...] Read More