Vacation Homes and Second Homes Qualify for IRC § 1031? July 24, 2023 Vacation properties and second home may be located almost anywhere. Regional and destination locations are sought after for a variety of reasons. The questions…
§ 721 UPREIT Mission Possible via DST July 14, 2023 The term Real Estate Investment Trust (REIT) has been around for a long time. You may trace the roots back to President Eisenhower when…
“Pro et Contra” Partial 1031 Exchange July 7, 2023 “Pro et Contra” From Latin “Pro et Contra” typically translates to “Pros” and “Cons”. Basically meaning arguments for, or against a particular issue. When…
1031 Cash Investors May Benefit when Investing in Leveraged DST June 13, 2023 Investors who are entering into a 1031 tax deferred exchange may wonder, what are the benefits of taking on additional debt, meaning adding leverage…
Understanding §1031 Tax Deferred Exchange Identification Rules June 9, 2023 Occasionally we receive a frantic call from an investor who is in the middle (sometimes at the end) of their 45-day identification period. Understanding…
Common §1031 Mistakes and Misconceptions June 4, 2023 Learning from History and Experience. Over my 40-year career as a real estate broker and an investment advisor I have seen countless 1031 exchanges….
Evaluating the DST Sponsor May 1, 2023 We have written many articles on the types of Delaware Statutory Trust (DST), the due diligence process we engage as well as advising on…
What are the Basics for Calculating Your Basis April 20, 2023 When an investor sells an investment property there is the ability to defer paying capital gains taxes (taxed at 0%, 15%, or 20%) as…
Expanded DST Equity Providing Investors with Additional Options. March 23, 2023 The amount of Delaware Statutory Trust (DST) equity offerings that was in the pipeline in the later part of 2022 was intended to provide…
History Lesson on the 1031 Tax Deferred Exchange March 7, 2023 The Revenue Act of 1918 and 1921 Let’s travel back a century in tax law to see how the Section 1031 exchange began and…
