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Selling a Rental Property and Moving Into Passive Real Estate Through a DST

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For many real estate investors, the decision to sell a rental property is driven by a variety of factors, ranging from cashing in on appreciated value to a desire to transition to more passive income generation. Among the options for transitioning into a more hands-off investment approach is the Delaware Statutory Trust (DST), which offers an appealing combination of tax advantages and reduced management obligations.

May 4, 2026

Identifying DST Replacement Properties Within the 45-Day Identification Period

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Navigating the complexities of a 1031 exchange involves understanding critical deadlines and rules, particularly the 45-day identification period for replacement properties. For investment property owners, identifying Delaware Statutory Trust (DST) replacement properties within this window can present both a strategic opportunity and a daunting challenge.

May 3, 2026

What Happens to Depreciation Recapture When You Exchange Out of a Rental Property

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Depreciation is one of the cherished tax benefits that real estate investors rely on to reduce taxable income and enhance cash flow. However, this advantage comes with a caveat. When you sell a rental property, the IRS imposes a tax on previously claimed depreciation through a mechanism known as depreciation recapture. Savvy investors often maneuver around this by employing a 1031 Exchange—an approach that requires a deep understanding of tax codes and strategic financial planning.

May 2, 2026

Selling a Rental Property and Using a 1031 Exchange: Understanding the Basics

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Navigating the sale of a rental property can be a complex endeavor for any property owner, especially when seeking to mitigate capital gains tax liabilities. One of the strategies that experienced real estate investors often turn to is the 1031 Exchange, named after Section 1031 of the Internal Revenue Code. This tax-planning tool allows property owners to defer capital gains taxes by reinvesting the proceeds from the sale into another "like-kind" property. Here, we break down the essentials of selling a rental property and conducting a 1031 Exchange, aimed at property owners keen on optimizing their investment strategies.

May 1, 2026

How a Delaware Statutory Trust Can Be Used as a Replacement Property in a 1031 Exchange

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For many investment property owners, a 1031 exchange often offers an opportunity to defer taxes while reconfiguring their asset portfolios. Among the various options for replacement properties, Delaware Statutory Trusts (DSTs) have emerged as a compelling choice. This blog explores how a DST serves as a viable replacement property in a 1031 exchange, offering attractive benefits alongside important considerations.

May 1, 2026

The Impact of Debt Replacement on Your 1031 Exchange Requirements

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For investment property owners, a 1031 exchange offers a strategic way to defer capital gains taxes by reinvesting the proceeds from the sale of a property into a new "like-kind" asset of equal or greater value. However, one critical aspect that can complicate this transaction is the need to manage and replace existing debt related to the properties involved.

Apr 30, 2026

The Future of 1031 Exchanges: Potential Legislative Changes to Monitor

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The arena of real estate investment is never static. This brings us to the ongoing discourse around 1031 Exchanges, a pivotal tool for deferring taxes on real estate gains. As legislative winds shift, particularly with political discussions in the United States, investors need to stay informed about potential changes that could impact their investments.

Apr 30, 2026

The Impact of Rising Interest Rates on 1031 Exchange Feasibility

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With interest rates on the rise, the landscape for investment property owners considering a 1031 exchange has shifted considerably. A tool long valued by investors for its powerful tax-deferral benefits, the 1031 exchange allows for the reinvestment of proceeds from the sale of one investment property into another without immediate tax liability, thereby preserving equity gains. However, the current environment of escalating interest rates warrants a careful reevaluation of this practice.

Apr 29, 2026

Selling a Farm or Ranch: Using a 1031 Exchange for Agricultural Land

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Navigating the complexities of selling a farm or ranch can be daunting, especially when considering the tax implications of such a sale. A pivotal tool in the real estate investors’ arsenal is the 1031 exchange, a strategic approach for deferring capital gains taxes. For agricultural landowners contemplating a sale, understanding how to utilize a 1031 exchange can lead to significant tax savings and investment opportunities.

Apr 20, 2026

Vacation Rentals and 1031 Exchanges: The 14-Day Rule Explained

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For real estate investors eyeing the vacation rental market, understanding the 14-day rule in 1031 exchanges is essential. This rule, part of a set of safe harbor laws, helps ensure your vacation home can qualify as a property held for investment—an essential requirement for taking advantage of a 1031 exchange. Here's a closer look at how this rule applies and its implications for property owners.

Apr 20, 2026

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