Portfolio Transition
Transitioning From Active Landlord to Passive DST Investor via 1031 Exchange
How a 1031 exchange lets landlords shift rental duties to passive DST sponsors.
Theodore Vann
· 9 min read
The Long Carry — Page 2
Section 1245 vs Section 1250 Recapture in Exchanged Commercial Properties
Understanding how 1031 exchanges defer but don't erase depreciation recapture taxes.
Sujata Warrier
Legislative History of 1031 Exchange Repeal Proposals Since 2012
Decades of repeal attempts have failed to dismantle the tax deferral.
Rosalind Achebe
Tenant-in-Common DSTs for Investors Who Miss the 45-Day Window
Investors who miss the 45-day window can preserve their exchange using Delaware Statutory Trusts.
Theodore Vann
State-Level 1031 Exchange Conformity and Non-Conforming States
States track deferred gains differently, creating hidden tax bills.
Rosalind Achebe
Capital Gains Tax Rate Risk and Its Interaction With 1031 Exchange Deferral Value
Exchanging defers tax but not the risk of rate changes.
Theodore Vann
Portfolio-Level Hedging Against 1031 Exchange Repeal
Strategies to protect real estate portfolios if Section 1031 is repealed.
Marco Delgadillo
Deferred Sales Trusts as an Alternative to 1031 Exchanges
Deferred Sales Trusts spread capital gains taxes across years for non-real-estate assets.
Sujata Warrier