Real Estate Investing Resources

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1031 Exchange Identification Rules: How to Name Replacement Properties ...

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To correctly name replacement properties in a 1031 exchange, identify them by the end of the 45-day identification period using specific rules, namely the Three-Property Rule, the 200% Rule, or the 95% Rule. The chosen properties must ...

Sep 7, 2026

Can a Delaware Statutory Trust Help with Passive Real Estate Investing ...

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Yes, a Delaware Statutory Trust (DST) can assist with passive real estate investing following a 1031 exchange. By leveraging a DST, investors can defer capital gains taxes, access professionally managed real estate assets, and receive ...

Sep 6, 2026

Delaware Statutory Trust vs. Tenancy-in-Common: Which Is Better for a 1031 ...

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Choosing between a Delaware Statutory Trust (DST) and Tenancy-in-Common (TIC) for a 1031 exchange depends on investor goals and preferences. DSTs are often more suitable for those seeking passive investment and limited management ...

Sep 5, 2026

What Happens if a 1031 Exchange Fails?

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When a 1031 exchange fails, the investor must pay capital gains and depreciation recapture taxes on the sale of the relinquished property. Typically, such failures occur due to missed identification or closing deadlines, improper ...

Sep 4, 2026

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Today's Term

Special Purpose Entity

Special purpose entity is a legal entity established by the sponsor or borrowing entity whose operations are limited to the acquisition and financing of specific assets.

Glossary of Terms