A 1031 exchange can allow real estate investors to defer capital gains taxes when exchanging qualifying investment or business property. Learn the key IRC §1031 requirements, including like-kind property rules, 45-day identification and 180-day exchange deadlines, safe harbor restrictions, qualified intermediaries, and special requirements for reverse exchanges involving an Exchange Accommodation Titleholder.

Delaware Statutory Trusts (DSTs) can provide real estate investors with potential inflation protection, diversification, income opportunities, and tax advantages. Learn how fractional ownership of commercial real estate through a DST works, how DSTs may qualify as replacement property in a 1031 Exchange, and why professional guidance is important when evaluating this investment strategy.

Navigating a 1031 like-kind exchange can be challenging. With strict deadlines, multiple parties involved, and substantial tax liability at stake, real estate investors need strategic planning—and sometimes a solid Plan B. Options like the Delaware Statutory Trust (DST) or Qualified Opportunity Zone investments can be lifesavers in the right situations.

Real estate investors seeking to minimize capital gains taxes and depreciation recapture can employ two powerful tax strategies – a 1031 Exchange and a Section 121 Exclusion.

While typically used independently due to differing property requirements, there are instances where these strategies can be combined for an even greater tax advantage.