The Role of Limited Partners in an UPREIT Structure

house with stack of coins and a calculator sitting on a desk.

Investing in an umbrella partnership real estate investment trust (UPREIT) provides various benefits to investors, like tax deferral and enhanced diversification. Before you enter one, however, it’s crucial to understand the UPREIT’s structure and how exactly it applies to you. This way, you’ll have a grasp of your role as a limited partner and can set your expectations. Below, Realized 1031 shares key insights discussing the role of limited partners in an UPREIT structure.

Oct 22, 2025

Diversification Through UPREITs: Expanding Your Real Estate Portfolio

Real Estate Agent Using Calculator to Discuss Finances.

One of the most important long-term steps for real estate investors is diversifying their portfolios — the act of broadening their exposure to various markets and minimizing risks from underperforming sectors. Plenty of options are available, and one emerging strategy is investing through an umbrella partnership real estate investment trust (UPREIT). In what ways can such an investment vehicle help you improve your overall diversification strategy as an investor?

Oct 21, 2025

The Risks Associated With UPREIT Investments

Money coin stack step up growing growth house.

Umbrella partnership real estate investment trusts (UPREITs) offer a multitude of benefits like tax deferral and passive income, making them appealing to modern investors. This is all made possible due to the 721 exchange and the nature of the UPREIT structure itself. However, like any other investment vehicle, UPREITs have their own set of risks that investors must be aware of. Understanding these challenges and pitfalls helps you prepare and minimize their effects.

Oct 21, 2025

UPREIT Conversion: Tax Implications Investors Need To Understand

Businessman using digital tablet with virtual property documents and checklist icons.

Contributing property to an umbrella partnership real estate investment trust (UPREIT) allows you, as an investor, to own operating partnership (OP) units. This transaction also results in the nonrecognition of gains and losses, so you defer capital gains taxes as long as you hold the OP units. However, liquidity needs may change, and you may need to convert your OP units to REIT shares so you can later sell them.

Oct 20, 2025

Depreciation and UPREITs: How Investors Can Benefit

 Residence agent hand protect purchase insurance and secure favorable loan deal.

One of the most powerful tax advantages investors can employ is depreciation — the process of deducting a portion of a property’s value over the years, even though the asset is actually appreciating.

Oct 20, 2025

Common Myths About Delaware Statutory Trust Investments

Businessman hands typing keyboard computer, working in stacks of report papers and piles of unfinished documents achieves on office

As Delaware Statutory Trusts (DSTs) become recognized for their tax-deferral benefits and potential for steady and passive cash flow, you may have noticed increasing myths and misconceptions swirling around. There are a few DST myths that have, at best, caused minor confusion among new investors. However, there are others that must be debunked to avoid major issues or inflated expectations.

How Do UPREITs Provide Tax Deferral Benefits to Property Owners?

Piggy bank with wooden house models.

Many real estate investors understand that with high appreciation comes high taxes, and as such, look for ways to delay tax liability in order to keep more of their equity working for them.

What Happens If a Delaware Statutory Trust Sponsor Goes Bankrupt?

Miniature model of a house by the window.

Delaware Statutory Trusts (DSTs) are powerful investment vehicles, offering advantages like passive income and potential tax deferral for capital gains taxes. However, these trust entities are not without risk, and one of the most concerning is sponsor bankruptcy. So, what does actually happen if a Delaware Statutory Trust sponsor goes bankrupt?

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

Wooden block was placed on table with papers.

Real estate has always been considered a cornerstone of wealth-building, and entering this sector means building a portfolio of diversified assets. First-timers have plenty of options available to them, and some find themselves drawn to Delaware Statutory Trusts (DSTs), which offer benefits including passive income and enhanced diversification.

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

House sitting on top of clipboard.

Entering a Delaware Statutory Trust (DST) is a powerful investment strategy that provides tax-deferral benefits, enhanced diversification, and truly passive income. Before you commit to this route, however, you may have various questions regarding certain aspects of the DST, such as the establishment timeline. How long does it take to set up a Delaware Statutory Trust? Is there a faster way to go about it? Realized 1031 shares the answers to these questions below to help you out.

Download The Guide To DSTs

The Investor's Guidebook To DSTs
Download eBook