Defer the tax. Stay invested in real estate.
Baker 1031 Investments places Delaware Statutory Trusts, Opportunity Zone funds, 1031 and 721 exchange solutions, mineral and royalty interests, and REITs — helping accredited investors defer capital gains and own institutional real estate, passively.
Reach and experience reflect the Baker family’s multi-generational real estate practice. See footnotes below.
A specialist brokerage for tax-advantaged real estate.
Baker 1031 Investments is an independent Delaware Statutory Trust (DST) and 1031 exchange brokerage. We help accredited investors and their CPAs and attorneys defer capital gains and stay invested in institutional real estate — through DSTs, Opportunity Zone funds, 721 UPREIT exchanges, mineral and royalty programs, and REITs.
Securities are offered through Aurora Securities, Inc., member FINRA/SIPC; Baker 1031 Investments, LLC is independent of Aurora and is not a registered broker-dealer or investment adviser. Before a single offering is shown, we underwrite the underlying real estate the way a private-equity investor would — the market, the rent roll, the business plan, and the debt.
We are independent and sponsor-agnostic. Our job is to match each investor with the right offering for their objectives, timeline, and risk tolerance — working for the investor, not the sponsor — and to put long-term relationships ahead of any single placement.
Full-Cycle Track Record
View the Data Center →Preferred Sponsors vs. all-platform average · 552 preferred and 653 total realized programs
Representative realized (full-cycle) deals — click any card for the full record
The larger figure is Baker 1031’s Preferred Sponsors; the smaller “all platform” figure is the average across every sponsor tracked. “Preferred Sponsors” is Baker 1031’s own designation — the curated subset of sponsors on the Baker 1031 platform — and is not an endorsement, recommendation, or guarantee of any security or of future performance; it may reflect business relationships, and Baker 1031 is not affiliated with, sponsored by, or endorsed by the firms tracked. Figures aggregate sponsor-reported, net-to-investor results of realized (acquired, held, and sold) programs (552 preferred / 653 all-platform), compiled by Baker 1031 and not independently verified. The deals shown are individual realized programs with their actual reported results; per-deal figures are net-to-investor and are not the averages above. AAR = average annualized return; equity multiple = total equity returned ÷ invested. Past performance does not guarantee future results. See the Data Center for the full methodology and every deal.
Investment Strategies
All Strategies →Delaware Statutory Trusts
Delaware Statutory Trusts (DSTs) explained: how DST 1031 replacement property works, benefits and risks, minimums, and current sector yields.
1031 Exchanges
1031 exchange rules explained: the 45- and 180-day deadlines, like-kind requirement, qualified intermediary, debt replacement, and how DSTs serve as replacement property.
721 Exchanges (UPREIT)
721 exchange (UPREIT) explained: how contributing property or DST interests for REIT operating-partnership units works, the tax deferral, benefits, and trade-offs vs a 1031 exchange.
Opportunity Zone Funds
Opportunity Zone funds explained: how reinvesting capital gains in a Qualified Opportunity Fund defers tax and makes 10-year appreciation tax-free, with timelines, benefits, and risks.
Mineral & Royalty Interests
Mineral and royalty interest DSTs explained: how oil-and-gas mineral rights qualify for 1031 exchanges, income and depletion tax treatment, benefits, and risks for accredited investors.
REITs
REITs explained: how Real Estate Investment Trusts work, public vs non-traded REITs, the 90% distribution rule, liquidity spectrum, and how REITs connect to DST and 721 UPREIT strategies.
DSTs, 1031 Exchanges & Baker 1031
New to tax-advantaged real estate? Start here — then talk with our team or explore our Insights.
What is a Delaware Statutory Trust (DST)?
A DST is a structure that lets you own a fractional, beneficial interest in institutional-grade real estate. A DST interest can serve as 1031 replacement property, so exchangers can defer tax while owning real estate passively, without day-to-day management.
Can I use a DST for a 1031 exchange?
Yes. Under IRS Revenue Ruling 2004-86, a beneficial interest in a properly structured DST qualifies as like-kind replacement property for a 1031 exchange, subject to the 45-day identification and 180-day closing deadlines.
Who can invest in DSTs and Opportunity Zone funds?
These are Regulation D private placements generally offered only to accredited investors — broadly, $200,000+ in annual income ($300,000 with a spouse) or a $1M+ net worth excluding your primary residence. Suitability is assessed for each investor; verify your status with your CPA and attorney.
What is the difference between a 1031 and a 721 exchange?
A 1031 exchange swaps one investment property for another like-kind property (including a DST) and defers gains. A 721 exchange — an UPREIT — contributes property or DST interests into a REIT operating partnership in exchange for units, trading direct control for diversification and a potential path to liquidity.
What does Baker 1031 do?
Baker 1031 is an independent DST and 1031 exchange brokerage. Before a single offering is shown, we underwrite the underlying real estate the way a private-equity investor would — working for the investor, not the sponsor. We do not provide tax or legal advice; we work alongside your CPA and attorney.