Realized 1031 Blog Articles

Understanding the Role of the Signatory Trustee in a DST

Jan 2, 2026

Delaware Statutory Trust Fees Explained: What Investors Actually Pay

Jan 2, 2026

Exchanging Vacation Rentals Into DSTs: Satisfying ‘Held for Investment’ Use Tests

Dec 31, 2025

Lease Renewals and Re-Tenanting in DSTs Given Operational Restrictions

Dec 30, 2025

Environmental Issues in DSTs: Who Owns the Risk and What Remediation Is Permitted?

Dec 28, 2025

Ground-Lease DSTs vs. Fee-Simple DSTs Inside a 1031: Structural Differences That Matter

Dec 27, 2025

Casualty or Condemnation at DST Level: Insurance Proceeds, Rebuilds, and Exchange Impacts

Dec 26, 2025

How Lender Reserves, Rent Credits, and Lease Abatements Are Reflected in Investor Reporting

Dec 23, 2025

Tracking Basis Across Multiple DSTs After Several Exchanges (and Why It Matters)

Dec 23, 2025

Multi-State DSTs: Withholding, Nonresident Returns, and Common Pitfalls

Dec 22, 2025

DST K-1/1099 Packages: Reading the Footnotes Investors Actually Care About

Dec 22, 2025

Chaining Exchanges: Moving From One DST to Another Without Busting Your 1031

Dec 21, 2025

Proceeds at DST Exit: Return of Capital vs. Gain and How This Shows Up on Your Tax Forms

Dec 21, 2025

Rolling a DST Into an UPREIT via Section 721: Typical Holding Periods and Tax Trade-Offs

Dec 20, 2025

Selling Fractional Interests: How Seasoned DST Interests Are Treated Off-Platform

Dec 20, 2025

Exchanging Out of Self-Managed Rentals Into DSTs: Shifting From Active to Passive Without Breaking 1031

Dec 19, 2025

What DST Liquidation Looks Like: Timing, Distributions, and Tax Reporting

Dec 19, 2025

Pairing NNN DSTs with Multi-Tenant DSTs: Diversifying Lease Structures and Credit Exposure

Dec 18, 2025

Insurance in DSTs: Property, Liability, and Business Interruption—Who’s Covered?

Dec 18, 2025

DSTs as a Backup Identification Strategy: Disaster Extensions, Fail-Safes, and Practical Steps

Dec 18, 2025

Laddering DST Maturities to Manage Reinvestment and Interest-Rate Risk

Dec 17, 2025

Using Multiple DSTs to Satisfy the 3-Property and 200% Identification Rules

Dec 17, 2025

Tenant Default in a Single-Tenant DST: Lease Remedies, Cash Flow Interruption, and Investor Protections

Dec 17, 2025

Master Tenant vs. Delaware Trustee: Who Does What in a DST?

Dec 15, 2025

Bankruptcy-Remote Structures in DSTs: How Investor Liability Is Isolated

Dec 15, 2025

Understanding ‘Prohibited Activities’ Under Revenue Ruling 2004-86

Dec 14, 2025

Why DSTs Don’t Do Capital Calls (and How Sponsors Manage Major Repairs)

Dec 14, 2025

Depreciation in DSTs Post-Exchange: What Carries Over and What Resets?

Dec 13, 2025

State Sourcing of DST Income for Nonresidents (and When Composite Returns Make Sense)

Dec 13, 2025

How Appraisals Influence NAV in Passive Real Estate

Dec 12, 2025

What “Core,” “Core-Plus,” “Value-Add,” and “Opportunistic” Mean in Passive Funds

Dec 12, 2025

Sponsor Evaluation for Passive Investors: Track Records, Teams, and Process Controls

Dec 11, 2025

Understanding Use of Leverage in Passive Vehicles

Dec 11, 2025

Reading a Private Real Estate Fee Stack

Dec 10, 2025

Evergreen vs. Closed-End Real Estate Vehicles

Dec 10, 2025

Secondary Markets for Passive Real Estate Interests

Dec 9, 2025

Build-to-Rent Funds: A Passive Path to SFR Exposure

Dec 9, 2025

Co-Investment Sidecars: What They Are and How They Differ from Main Real Estate Funds

Dec 8, 2025

Interval Funds for Real Estate Exposure: How Subscriptions and Tenders Work

Dec 8, 2025

How Non-Traded NAV REITs Handle Redemptions and Pricing

Dec 7, 2025

Using Risk Budgets for Passive Real Estate

Dec 7, 2025

Income Targeting vs. Total Return in Passive Property Vehicles

Dec 6, 2025

Inflation Linkage in Passive Real Estate

Dec 6, 2025

The Passive Real Estate Spectrum: From Traded REITs to DSTs and Interval Funds

Dec 5, 2025

Building a Passive Real Estate Sleeve: Allocation Models and Rebalancing Considerations

Dec 5, 2025

DST Reserves, Return of Capital, and Their Impact on Adjusted Basis

Dec 4, 2025

Passive Losses and DSTs: What Happens to Suspended Losses After an Exchange?

Dec 4, 2025

Meeting 1031 Debt-Replacement Requirements Using DST Financing

Dec 3, 2025

How Zero-Coupon DST Loans Affect Basis, Cash Flow, and Exit

Dec 3, 2025

Coordinating Your Qualified Intermediary and DST Sponsor: Paperwork, Escrows, and Assignments

Dec 2, 2025

DST 1031 Exchange Timeline: From Sale Proceeds to Subscription Docs

Dec 1, 2025

How 45-Day Identification Works With Fractional DST Interests

Dec 1, 2025

How to Successfully Do a 1031 Exchange With a Mixed-Use Property

Nov 30, 2025

UPREIT Exit Strategies: How and When to Sell Your Operating Partnership Units

Nov 29, 2025

How Interest Rate Fluctuations Affect UPRIET Investments

Nov 29, 2025

How UPREITs Impact Your Tax Basis and Capital Gains

Nov 28, 2025

When Does an UPREIT Make Sense For Real Estate Investors?

Nov 27, 2025

Using UPREITs for Retirement Income Planning

Nov 27, 2025

Triple Net Leases and Estate Planning: What Investors Should Consider

Nov 26, 2025

Healthcare UPREITs: Investing in Medical and Senior Housing Facilities

Nov 26, 2025

Fractional Ownership Structures in NNN Lease Properties

Nov 25, 2025

Triple Net Lease Exit Strategies: What Options Are Available to Owners

Nov 25, 2025

How Triple Net Leases Compare to REIT Investments

Nov 24, 2025

Creditworthiness of Tenants and Why It Matters in NNN Leases

Nov 24, 2025

How Interest Rate Changes Impact Triple Net Lease Investments

Nov 23, 2025

The History and Evolution of Triple Net Leases in Commercial Real Estate

Nov 23, 2025

Combining DSTs and Triple Net Leases: Strategies for Tax Deferral

Nov 22, 2025

Triple Net Lease vs. Ground Lease: Pros and Cons for Investors

Nov 22, 2025

Navigating Lease Terminations and Extensions in Triple Net Leases

Nov 21, 2025

Portfolio Diversification Using Triple Net Lease Investments

Nov 21, 2025

Legal Considerations for Triple Net Lease Agreements: Key Clauses To Know

Nov 20, 2025

Understanding Depreciation in Triple Net Lease Investments

Nov 20, 2025

Tax Benefits of Investing in Triple Net Lease Properties

Nov 19, 2025

Managing Renewal Risk in Triple Net Lease Agreements

Nov 19, 2025

What Happens If Your Triple Net Lease Tenant Goes Bankrupt?

Nov 18, 2025

Mitigating Vacancy Risk in Triple Net Lease Properties

Nov 18, 2025

Red Flags When Evaluating a Triple Net Lease Property

Nov 17, 2025

Due Diligence Checklist for Triple Net Lease Investments

Nov 17, 2025

Triple Net Lease Opportunities in Convenience Stores and Gas Stations

Nov 16, 2025

How Credit Ratings of Tenants Impact Triple Net Lease Investments

Nov 16, 2025

How Divorce Settlements Can Trigger Capital Gains Tax

Nov 15, 2025

Medical and Healthcare Properties: Unique Aspects of NNN Lease Investments

Nov 15, 2025

Capital Gains on Mixed-Use Properties

Nov 14, 2025

The Role of State Taxes in Capital Gains Obligations

Nov 13, 2025

Capital Gains & Retirement Planning: Key Considerations

Nov 12, 2025

Capital Gains & Depreciation Recapture: What Is the Difference?

Nov 11, 2025

Capital Gains Rules for Vacation Homes & Second Properties

Nov 10, 2025

The Primary Residence Exclusion & How It Impacts Capital Gains

Nov 9, 2025

Understanding Basis: Why It Matters for Capital Gains

Nov 8, 2025

How Capital Gains Taxes Work for Real Estate vs. Stocks

Nov 7, 2025

What is the Net Investment Income Tax & How Does It Affect Capital Gains?

Nov 6, 2025

Impact of Inflation on Triple Net Lease Investments

Nov 5, 2025

Leveraging Debt in Triple Net Lease Investments: The Risks and Rewards

Nov 4, 2025

Cash Flow Management in a Triple Net Lease Investment

Nov 3, 2025

Triple Net Lease Valuation: How To Determine If You’re Getting a Fair Price

Nov 2, 2025

How To Evaluate If a Triple Net Lease Investment Is Right for You

Nov 1, 2025

Breaking Down Tenant and Landlord Responsibilities in a Triple Net Lease

Oct 31, 2025

Single, Double, and Triple Net Leases: Understanding Key Differences

Oct 30, 2025

Why Investors Choose Triple Net Leases: Key Benefits and Risks

Oct 30, 2025

ESG Considerations for Triple Net Lease Investors

Oct 29, 2025

Understanding Cap Rates for Triple Net Lease Properties

Oct 28, 2025

DST Investments: Navigating SEC and FINRA Regulations

Oct 28, 2025

Evaluating Delaware Statutory Trust Investments in Self-Storage Facilities

Oct 27, 2025

Managing Risk in DST Investments During Economic Downturns

Oct 27, 2025

DSTs and Green Real Estate: Investing in Sustainability

Oct 26, 2025

Using DSTs To Access Institutional-Quality Real Estate

Oct 26, 2025

What Investors Should Know About DSTs for Senior Housing

Oct 25, 2025

Using DSTs To Transition From Active to Passive Real Estate Investing

Oct 25, 2025

DST Investments: Understanding Distributions and Cash Flow

Oct 24, 2025

Navigating Inflation and Economic Uncertainty With UPREIT Investments

Oct 24, 2025

Technology and Innovation in UPREIT Property Management

Oct 23, 2025

The Impact of Market Volatility on UPREIT Performance

Oct 22, 2025

The Role of Limited Partners in an UPREIT Structure

Oct 22, 2025

Diversification Through UPREITs: Expanding Your Real Estate Portfolio

Oct 21, 2025

The Risks Associated With UPREIT Investments

Oct 21, 2025

UPREIT Conversion: Tax Implications Investors Need To Understand

Oct 20, 2025

Depreciation and UPREITs: How Investors Can Benefit

Oct 20, 2025

Common Myths About Delaware Statutory Trust Investments

Oct 19, 2025

How Do UPREITs Provide Tax Deferral Benefits to Property Owners?

Oct 19, 2025

What Happens If a Delaware Statutory Trust Sponsor Goes Bankrupt?

Oct 18, 2025

Is a Delaware Statutory Trust Right for First-Time Real Estate Investors?

Oct 17, 2025

How Long Does It Take To Set Up a Delaware Statutory Trust?

Oct 16, 2025

When Is the Best Time To Invest in a Delaware Statutory Trust?

Oct 15, 2025

Benefits and Drawbacks of Investing in an UPREIT Structure

Oct 14, 2025

How to Calculate Capital Gains When Selling Partial Ownership of Property

Oct 13, 2025

How Does an UPREIT Transaction Work? A Step-by-Step Guide

Oct 13, 2025

How to Minimize Capital Gains on a Rental Property Sale

Oct 12, 2025

Are There Capital Gains Taxes On Cryptocurrency Sales?

Oct 11, 2025

Strategies for Handling Capital Gains After Selling A Business

Oct 10, 2025

How To Avoid Capital Gains Tax On Collectibles

Oct 9, 2025

What Improvements Reduce Your Capital Gains Liability?

Oct 9, 2025

Capital Gains and Your 401(k): What You Need to Know

Oct 8, 2025

Capital Gains Tax Implications When Subdividing Land

Oct 7, 2025

Capital Gains Tax Planning for Family-Owned Businesses

Oct 6, 2025

Capital Gains Taxes on Agricultural Equipment Sales

Oct 6, 2025

Capital Gains on Property Transferred Through Divorce Settlements

Oct 5, 2025

What Happens to Capital Gains Taxes in Bankruptcy?

Oct 4, 2025

Understanding Economic Risk In Real Estate

Oct 3, 2025

How To Successfully Do a 1031 Exchange Into a Mixed-use Property

Oct 2, 2025

How Capital Gains Affect Inherited Vacation Homes

Oct 2, 2025

Interest Rate Risk: How Rising Rates Impact Real Estate Investments

Oct 1, 2025

Understanding Short-Term vs. Long-Term Capital Gains in Real Estate

Sep 30, 2025

Do You Have To Pay Capital Gains Tax When You Gift Property?

Sep 29, 2025

How To Avoid Capital Gains When Selling Land

Sep 28, 2025

Combining UPREIT and DST Structures: Strategic Considerations

Sep 27, 2025

How UPREITs Are Adapting to Changing Real Estate Market Trends

Sep 27, 2025

Using UPREITs for Estate Planning and Wealth Transfer

Sep 26, 2025

What Is an UPREIT and How Does It Differ From Traditional REITs?

Sep 25, 2025

Delaware Statutory Trusts and Urban vs. Suburban Investment Strategies

Sep 24, 2025

Can You Use DST Investments as Collateral for Loans?

Sep 24, 2025

Industrial and Warehouse Properties in an UPREIT: Opportunities and Risks

Sep 23, 2025

Sustainability and ESG in UPREIT Investments: Risks and Opportunities

Sep 22, 2025

Common Misunderstandings About the 1031 Exchange Process

Sep 21, 2025

How Does a 1031 Exchange Impact Property Insurance?

Sep 21, 2025

Using a 1031 Exchange To Consolidate Your Real Estate Portfolio

Sep 20, 2025

Pros and Cons of Doing a 1031 Exchange Into Retail Property

Sep 19, 2025

Can You Do a 1031 Exchange With Distressed Properties?

Sep 18, 2025

Liquidity Solutions for Delaware Statutory Trust Investors

Sep 17, 2025

Using a 1031 Exchange to Transition Into Senior Housing

Sep 17, 2025

Common Legal Pitfalls in UPREIT Transactions and How To Avoid Them

Sep 16, 2025

Governance in UPREITs: What Investors Should Look For

Sep 16, 2025

UPREIT Partnership Agreements: Key Terms and What To Watch Out For

Sep 15, 2025

Evaluating Liquidity and Exit Strategies in UPREIT Investments

Sep 15, 2025

Can You Exit a Delaware Statutory Trust Early?

Sep 14, 2025

Office Properties in UPREITs: Managing Vacancy and Market Risk

Sep 14, 2025

Why Multifamily Properties Are Popular in Delaware Statutory Trusts

Sep 13, 2025

Investing in Healthcare Real Estate Through Delaware Statutory Trusts

Sep 13, 2025

Residential UPREITs: Multifamily and Single-Family Opportunities and Risks

Sep 12, 2025

What To Know About Refinancing DST Properties

Sep 12, 2025

Step-Up in Basis vs. Carryover Basis: Understanding Capital Gains Impact

Sep 11, 2025

Capital Gains on Timberland Investments: How They’re Taxed

Sep 10, 2025

Urbanization Risk: Implications for Real Estate Investors

Sep 10, 2025

Title Risk in Real Estate: Avoiding Ownership Disputes

Sep 9, 2025

How Loan-to-Value Ratios Affect Real Estate Risk Exposure

Sep 9, 2025

Debt Risks in Real Estate Syndications: What Investors Should Know

Sep 8, 2025

Understanding Refinancing Risk in Commercial Real Estate

Sep 7, 2025

Mitigating Inflation Risk in Your Real Estate Investments

Sep 6, 2025

Portfolio Diversification: Reducing Real Estate Investment Risk

Sep 5, 2025

Capital Gains Taxes on Agricultural Equipment Sales

Sep 5, 2025

Can You Spread Out Capital Gains Taxes Using Installment Sales?

Sep 4, 2025

Capital Gains Tax Planning for Family-Owned Businesses

Sep 3, 2025

What Is a Capital Gains Reserve and How Does It Work?

Sep 3, 2025

Using Donor-Advised Funds to Minimize Capital Gains Taxes

Sep 2, 2025

Office Properties in UPREITs: Managing Vacancy and Market Risk?

Sep 2, 2025

Capital Gains Considerations for High-Income Investors

Sep 1, 2025

Long-Term Implications of a 1031 Exchange

Sep 1, 2025

From Landlord to Legacy: Helping Clients Transition to Passive Income

Aug 31, 2025

How To Handle Inherited 1031 Exchange Properties

Aug 30, 2025

Understanding DSTs as an Alternative Real Estate Investment

Aug 29, 2025

Uses and Risks of Using Zero Cash-Flow Properties in a 1031 Exchange

Aug 29, 2025

Can You Use Multiple Qualified Intermediaries in a Single Exchange?

Aug 28, 2025

Reverse Vs. Forward 1031 Exchanges: Pros and Cons of Each Type

Aug 28, 2025

1031 Exchanges and ESG Investing: Opportunities and Limitations

Aug 27, 2025

Dividable Real Estate Assets for Balanced Estate Plans

Aug 26, 2025

Can DST Investments Be Liquidated Early?

Aug 25, 2025

Can You Recover a Failed 1031 Exchange? Steps and Considerations

Aug 25, 2025

How Inflation May Influence 1031 Exchange Strategy

Aug 24, 2025

Navigating a 1031 Exchange in a Bankruptcy Situation

Aug 23, 2025

How 1031 Exchanges Support Multigenerational Estate Planning

Aug 22, 2025

How Do Qualified Intermediaries Handle Earnest Money Deposits?

Aug 21, 2025

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