Related Party Rules in §1031 Exchanges: Navigating Complexity for Compliance March 9, 2025 The rules surrounding related parties in §1031 exchanges often lead to confusion and misconceptions. While many believe that transactions involving related parties are prohibited…
1031 Exchange Education- What is Boot? March 4, 2025 The market is starting to loosen up for investors seeking to sell their properties via §1031 tax deferred exchange. Once under contract investors need…
February 2025 Landscape Review DST Equity Raise records Impressive Start February 15, 2025 Is the first month equity raised for Delaware Statutory Trust (DST) a trend or a blip in 2025? 2024 achieve a 12 percent increase…
Section 1031 & Development of Related Parties November 6, 2024 Over the past few years investors have asked questions about selling their investment property to family members. There may be many reasons why investors…
Comparing §1031 vs. §1033 November 2, 2024 After the last article on Post Hurricane Investment Clean up there were several questions regarding the differences between §1031 and §1033. Here is a…
How to Report a §1031 Exchange on Your Tax Return? September 4, 2024 Investors who have or will complete a §1031 exchange this year may already have an eye on preparing for reporting the exchange. Hopefully tax…
Using Mineral Rights for §1031 Exchange- Part 2 May 20, 2024 This is Part 2 of Mineral rights and the focus in using Delaware Statutory Trust (DST) that holds mineral rights as replacement property for…
DST.EDU Series B- Asset Classification Discussion Retail April 30, 2024 Editor’s note- this is part ten of a ten-part series on the various asset types of DST offerings. Delaware Statutory Trusts (DSTs) continue to…
DST Participants: The roles of Sponsors, Trustees, Beneficiaries in a Delaware Statutory Trust. February 26, 2024 “WHO ARE THOSE GUYS” — There was a recurring scene in the movie “Butch Cassidy and the Sundance Kid” while the two were being…
Introduction to Delaware Statutory Trusts (DSTs): Exploring the Basics and Purpose February 19, 2024 Over the past five years the popularity of Delaware Statutory Trusts (DSTs) has increased in investor awareness. DSTs have also become part of estate…
