Do Short-Term Capital Gains Count Towards Adjusted Gross Income (AGI)?

Understanding the tax consequences is an important factor when selling investment properties or other appreciated assets. One common question we hear at Realized® is: Do short-term capital gains count towards Adjusted Gross Income (AGI)?
What To Look for in a Delaware Statutory Trust (DST) Attorney

As you consider investing through a Delaware Statutory Trust (DST), it's important to involve experienced professionals to help manage the legal and tax-related aspects of the process. One of these professionals would be a Delaware Statutory Trust attorney — a lawyer who is knowledgeable in the legal aspects of the investment. Hiring one can help you evaluate offering documents, understand your rights as a beneficial interest holder, and assess whether the DST aligns with applicable IRS guidance and your overall transaction objectives.
Who Invests In Commercial Real Estate

When you think of commercial real estate, you might picture towering office buildings, shopping centers, or sprawling industrial parks. But have you ever wondered—who actually owns and invests in these properties?
Do Long-Term Capital Gains Count Towards Adjusted Gross Income (AGI)?

When selling an investment property, it is essential to know that the sale can affect your tax obligations more than the capital gains. One of the most frequent questions that people ask when they contact Realized is:
Comparing Deferred Sales Trusts and Delaware Statutory Trusts

Investors exploring tax-deferral strategies for appreciated real estate have several options to consider. Two common approaches are the deferred sales trust and the Delaware Statutory Trust. These are both called DSTs, which may lead to confusion. However, these two tax strategies are distinct and offer different tax deferral methods.
How Soon Can You Sell A 1031 Exchange Property?

A 1031 Exchange allows you to defer capital gains taxes when selling investment real estate, provided you reinvest in a qualifying replacement property. But once you’ve acquired that replacement, a common question arises:
How To Defer Capital Gains Tax Without A 1031 Exchange

Real estate investors often build significant wealth through property sales—but that success usually comes with a capital gains tax bill. While a 1031 Exchange is a well-known method for deferring those taxes, it’s not the only option.
What Is A Cap Rate In Commercial Real Estate?

In commercial real estate investment analysis, one metric that is often used is "cap rate." Based on its name, cap rate means capitalization rate, and it provides a simple yet powerful way to value a property's net income relative to its market value. While it is not a comprehensive measure of investment return, it is often used to compare the relative income potential of different properties. When it comes to selling a property, executing a 1031 exchange, or rebalancing your portfolio for retirement, it is important to know about cap rates to make better decisions on your investment property wealth.
What Is the Delaware Statutory Trust Act (DSTA)?

Trusts are widely used in estate planning, and some types of trusts have added characteristics that make them advantageous for investors. One of these categories is the Delaware Statutory Trust (DST), which came to be thanks to the Delaware Statutory Trust Act (DSTA). This piece of legislation provided a legal structure that offers flexibility, liability protection, and tax advantages for investors.
Are Delaware Statutory Trusts (DSTs) Safe?

Investing in a Delaware Statutory Trust is a common strategy for accredited investors, especially those undergoing 1031 exchanges that want to enjoy passive involvement. However, there are still plenty who have their misgivings and doubts regarding the safety of this investment. Are Delaware Statutory Trusts safe? If the sponsor and investors follow IRS rules, conduct due diligence, and plan ahead of time, they may offer certain investor protections. However, like all investments, they carry risks that should be carefully considered.