#1031 exchange

3개의 글

July 6, 2026

Delaware Statutory Trust (DST) 1031 Exchange Guide 2026: Defer Capital Gains on Investment Real Estate

How a Delaware Statutory Trust lets you complete a 1031 exchange, defer capital gains and depreciation recapture, and own institutional real estate passively. Covers the 45/180-day timeline, avoiding boot, Rev. Rul. 2004-86 rules, fees, income vs illiquidity tradeoffs, and DST vs direct property vs REIT vs TIC.

DST Delaware Statutory Trust 1031 exchange

July 2, 2026

Qualified Opportunity Zone Fund Tax Guide 2026: Deferral, Exclusion and How QOFs Work

A Qualified Opportunity Fund (QOF) lets you defer tax on reinvested capital gains and, after a 10-year hold, exclude the fund's own appreciation from tax. This educational guide covers the 180-day rule, qualifying assets, real estate vs business deals, liquidity risk, and how QOFs compare to a 1031 exchange.

Opportunity Zones QOF capital gains tax

June 17, 2026

IRC §1031 Like-Kind Exchange: How to Defer Capital Gains on Investment Real Estate

A practitioner's walkthrough of the 45/180-day deadlines, qualified intermediary rules, boot traps, DST options, and the swap-till-you-drop strategy for U.S. real estate investors in 2026.

1031 exchange capital gains tax real estate investing