Author name: John Lebeau

  This guide outlines the key steps, questions, and considerations to help you identify trusted DST sponsors, set up a 1031 exchange process, and analyze DST investment opportunities effectively.   I.  Finding Trusted DST Sponsors A. Qualities to Look For:      1. Reputation and Track Record           a. Proven history

4th in a 4-part Series:      When an individual heir or an irrevocable grantor trust inherits an interest in an UPREIT (Umbrella Partnership Real Estate Investment Trust), the possibility of receiving a stepped-up basis depends on the specific structure of the inherited asset and the applicable tax laws. A. Direct Ownership of REIT Shares:

3rd in a 4-part Series:      What really adds sizzle to the DST 1031 exchange strategy is another, almost unknown tax code “loophole” of sorts known as the 721 Exchange, or UPREIT. Combined with a DST 1031 exchange, an UPREIT allows the investor to defer capital gains taxes indefinitely, and ultimately eliminate them at

Second in a 4-part Series A. What is a Delaware Statutory Trust (DST)? A Delaware Statutory Trust (DST) is a legal entity established under Delaware law that allows multiple investors to co-own fractional shares of income-producing real estate.  The trust owns the real estate, and investors own beneficial interests, receiving a share of the income, tax benefits and

First in a 4-part Series What IS a 1031 Exchange? A 1031 exchange, named after Section 1031 of the U.S. Internal Revenue Code (IRC), is a tax deferred exchange of investment real estate that allows real estate investors to sell an investment property  and reinvest the proceeds into another, similar property (referred to as a “like-kind” property), without