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A little clarity for your next decision.
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Investor WorkspaceA little clarity for your next decision.
Plain-language explanations of terms you will encounter.
Plain-language definitions of 1031 exchange, DST, REIT and opportunity zone terms, with examples of how each one affects your taxes, income, and exit.
Understand a 10-year real estate hold, why exit dates can change, how timing affects returns, and how to plan for illiquidity, fees, and future cash needs.
Understand the 180-day 1031 exchange deadline, earlier tax-return dates, what counts as closing, and how to plan funding and multiple replacement purchases.
Learn how the 1031 exchange 45-day deadline works, what a written notice needs, and how the three-property, 200%, and 95% identification rules apply.
Learn how new debt, added cash, and DST debt allocations work in a 1031 exchange, with examples of debt shortfalls, cash boot, and portfolio LTV.
Compare accredited investor and qualified purchaser rules for income, net worth, investments, debt, verification, and qualified-client status.
Learn accredited investor income and net-worth rules, home-debt limits, verification, and why eligibility differs from portal access and investment fit.
Understand adjusted basis, how improvements and depreciation change it, and why it differs from equity when selling property or planning a 1031 exchange.
Learn what a beneficial interest in a DST means. Review ownership, payments, control, tax basis, liquidity, and 1031 exchange eligibility.
Learn what boot means in a 1031 exchange, how cash and debt relief can trigger gain, which closing costs matter, and how to evaluate a partial exchange.
Learn what a cap rate measures, how to calculate it, and why it differs from cash-on-cash return. Explore NOI, debt, exit assumptions, and valuation examples.
Understand 2026 capital gains tax rates, rental-property gain, depreciation, NIIT, losses, state tax questions, and how a 1031 exchange can defer eligible gain.
Learn how depreciation recapture works and how cost segregation, bonus deductions, installment sales, and exchanges affect the tax on a sale.
Learn how distribution yield is calculated, how it differs from total return, and what to check about cash sources, taxes, fees, and portfolio income.
Learn how DST master leases work and who owes rent. Review coverage, reserves, guarantees, conflicts, loan terms, and payment-default risks.
Compare DST and TIC ownership, control, financing, reserves, fees, and exit rights. Review what each structure means for a 1031 exchange.
Learn how to read full-cycle real estate results, distinguish equity multiple from IRR, check fees and cash-flow dates, and assess a sponsor’s track record.
Learn what FFO measures, how it differs from cash flow and AFFO, and how to review per-share results, adjustments, distributions, and REIT valuation ratios.
Learn what like-kind property means in a 1031 exchange, from rentals and investment land to DSTs, personal use, ownership interests, and mixed-asset purchases.
Learn how real estate NAV is calculated, why it differs from cash-out value and tax basis, and how debt, cap rates, share counts, and fees affect the estimate.
Understand the 3.8% net investment income tax, income thresholds, rental deductions, and how taxable sales and 1031 exchanges affect the calculation.
Understand Opportunity Zones, eligible gains, fund structures, rural incentives, and the different tax rules for investments made in 2026 and after 2026.
Learn how to read a PPM, compare fees and forecasts, review debt and investor rights, and prepare questions about a private real estate investment.
Compare QI fidelity bonds, errors and omissions coverage, FDIC insurance, and account controls. Learn what to verify before funding a 1031 exchange.
Learn how Qualified Opportunity Funds work, the 90% asset test, investor filings, cash limits, tax timing, and the rules changing for investments after 2026.
Understand QOZB property, income, cash, and active-business tests, plus working-capital rules and the 2026 transition to the next Opportunity Zone cycle.
Understand a real estate sponsor’s role and how to review its team, track record, resources, fees, conflicts, and responsibility for a specific DST offering.
Understand realized gain, recognized gain, and deferred gain in a 1031 exchange, with examples for cash boot, debt relief, basis, and later sales.
Understand Rule 506(b), accredited and non-accredited investor rules, advertising limits, private offering disclosures, resale restrictions, and key risks.
Review Rule 506(c) advertising, accredited-investor verification, and professional letters. Separate investor eligibility from investment risk.
Learn how inherited-property basis changes, when a step-down applies, and how gifts, trusts, joint ownership, estate tax, and 1031 exchanges affect your heirs.
Understand unrecaptured section 1250 gain, the 25% maximum rate, sale examples, loss netting, installment payments, and how it differs from ordinary recapture.
Understand operating partnership units, how they differ from REIT shares, cash distributions, tax basis, redemption limits, and future 1031 exchange options.
Understand how a 1031 exchange works, which real estate can qualify, the 45-day and 180-day deadlines, debt and boot, and the tradeoffs before you sell.
Learn what a 721 exchange means, how property becomes partnership units, why tax basis and debt matter, and how future income and exit choices can change.
Learn what a Delaware statutory trust is, how beneficial ownership works, why certain powers are limited, and what makes a specific DST fit a 1031 exchange.
Learn how a drop-and-swap changes partnership ownership and why holding period, distributions, debt, and sale facts affect a 1031 exchange.
Learn what a qualified intermediary does in a 1031 exchange, when to hire one, how funds are held, and which deadlines, documents, fees, and risks to review.
Learn what a REIT is, how listed and nontraded shares differ, what the 90% distribution rule means, and why dividends, tax results, and liquidity vary.
Understand reverse exchanges, EAT property parking, the five-business-day agreement, 45-day identification, 180-day limit, and the prior-ownership restriction.
Understand a springing LLC, why a DST may change form, who can decide, and how taxes, funding duties, control, and future 1031 exchange options may change.
Understand triple-net lease costs, tenant and guarantor risks, repair duties, cap rates, cash flow, and how NNN properties may fit a 1031 exchange.
Learn how an improvement exchange works, what property must be received by the deadline, and why invoices and unfinished work do not suffice.
Understand an UPREIT’s ownership structure, how a REIT and operating partnership fit together, and what property contributors should know about taxes and exits.
Learn how cost basis works for real estate, which purchase costs count, how debt and depreciation differ, and what records to keep for a sale or 1031 exchange.
Understand mortgage boot, why loan payoff still matters, how cash and debt offsets differ, and how to check replacement debt, gain, and tax basis.
Learn how passive real estate income works, why cash payments differ from taxable income, and how rental losses, DSTs, and income planning fit together.
Learn how Regulation D private offerings work, including Rules 504, 506(b), and 506(c), investor checks, Form D filings, resale limits, and 1031 questions.
Learn what qualifies as 1031 replacement property, how identification and receipt work, and why ownership, cash, debt, construction, and value all matter.
Understand securitized real estate, from DST interests and REIT shares to mortgage securities, with clear explanations of ownership, taxes, cash flow, and risk.
Understand tenants-in-common ownership, undivided property shares, voting, debt, transfer rights, and why a TIC label alone does not establish 1031 eligibility.
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