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Plain-English guides to 1031 exchanges, Delaware Statutory Trusts, 721 exchanges, 1033 conversions, and the tax rules around them.
1031 Exchanges
- 1031 Exchanges1031 Exchange Alternatives: 9 Ways to Defer, Spread or Pay Tax33 min read
- 1031 Exchanges1031 Exchange Arizona: State Tax, Recording Rules and DSTs24 min read
- 1031 Exchanges1031 Exchange Rules by State: Capital Gains Tax and Withholding33 min read
- 1031 Exchanges1031 Exchange California: State Tax, Withholding and Clawback27 min read
- 1031 Exchanges1031 Exchange Colorado: State Tax, 2% Withholding and Forms24 min read
- 1031 Exchanges1031 Exchange Costs: What You'll Pay and What Creates Boot31 min read
- 1031 Exchanges1031 Exchange Documents: A Checklist and Form 8824 Guide33 min read
- 1031 Exchanges1031 Exchange Florida: No State Income Tax, but Real Costs26 min read
- 1031 ExchangesDrop and Swap: 1031 Exchanges for Partnerships, LLCs and Trusts32 min read
- 1031 Exchanges1031 Exchange Nevada: Tax Rules, Transfer Tax and QI Licensing24 min read
- 1031 Exchanges1031 Exchange New York: State Tax, Form IT-2663 and Transfer Tax28 min read
- 1031 Exchanges1031 Exchange Oregon: Tax Rates, Withholding and Form OR-2423 min read
- 1031 Exchanges1031 Exchange Depreciation: What Restarts and What Carries Over27 min read
- 1031 Exchanges1031 Exchange Rules and Timeline: What the IRS Requires35 min read
- 1031 Exchanges1031 Exchange Texas: No State Income Tax, What Still Applies24 min read
- 1031 Exchanges1031 Exchange Utah: The 4.45% Rate, Nonresidents and Moves26 min read
- 1031 Exchanges1031 Exchange Washington: REET, Capital Gains Tax and DSTs25 min read
- 1031 Exchanges1031 Exchange Identification Rules: 3-Property, 200% and 95%28 min read
- 1031 ExchangesIs the 1031 Exchange Going Away? What the Law Says in 202624 min read
- 1031 ExchangesLike Kind Property: What Qualifies for a 1031 Exchange33 min read
- 1031 ExchangesPartial 1031 Exchange: How Boot From Cash and Debt Is Taxed26 min read
- 1031 ExchangesQualified Intermediary: How to Choose One for a 1031 Exchange32 min read
- 1031 ExchangesReverse 1031 Exchange: How Buying Before You Sell Works32 min read
Delaware Statutory Trusts
- Delaware Statutory TrustsAccredited Investor Requirements: Who Qualifies and How32 min read
- Delaware Statutory Trusts1031 Debt Replacement: DST Loans, Leverage and Zero-Coupon DSTs27 min read
- Delaware Statutory TrustsDST Fees and Returns: Load, Ongoing Costs and What You Earn33 min read
- Delaware Statutory TrustsCan You 1031 Out of a DST? DST Full Cycle and Exit Options29 min read
- Delaware Statutory TrustsDelaware Statutory Trust (DST): A Complete 1031 Guide37 min read
- Delaware Statutory TrustsDST Properties for Sale: How to Find and Compare DST Listings25 min read
- Delaware Statutory TrustsDST Property Types: Multifamily, Industrial, Storage and More37 min read
- Delaware Statutory TrustsDelaware Statutory Trust Pros and Cons for 1031 Investors26 min read
- Delaware Statutory TrustsDelaware Statutory Trust Risks: What Can Go Wrong in a DST31 min read
- Delaware Statutory TrustsDST Tax Reporting: Schedule E and Depreciation Explained33 min read
- Delaware Statutory Trusts1031 Exchange Triple Net Lease Properties: NNN vs. DST29 min read
- Delaware Statutory TrustsDST vs. REIT: 1031 Eligibility, Liquidity and Taxes30 min read
- Delaware Statutory TrustsDST vs TIC: How Tenants in Common Compare in a 1031 Exchange32 min read
- Delaware Statutory TrustsHow Do Delaware Statutory Trusts Work? Roles, Rules and Leases37 min read
- Delaware Statutory TrustsHow Many DSTs Should You Own? Building a Diversified 103127 min read
- Delaware Statutory TrustsDST Sponsor Due Diligence: How to Check a Sponsor's Record31 min read
- Delaware Statutory TrustsHow to Invest in a Delaware Statutory Trust: Step by Step28 min read
- Delaware Statutory TrustsDST Offerings: How to Read the PPM and Evaluate a Deal28 min read
- Delaware Statutory TrustsDST Sponsors: How to Evaluate One Before You Invest36 min read
- Delaware Statutory TrustsHow to Choose a DST Brokerage Firm (and Why I Won't Rank Them)26 min read
- Delaware Statutory Trusts1031 Exchange Specialist: What One Does in a DST Exchange27 min read
- Delaware Statutory TrustsDST Sponsor Bankruptcy: What Happens to Your Investment32 min read
- Delaware Statutory TrustsWho Should Invest in a DST? Tired Landlords, Retirees and More30 min read
721 Exchanges & UPREITs
- 721 Exchanges & UPREITs721 Exchange Guide: How an UPREIT Works and What It Costs34 min read
- 721 Exchanges & UPREITs721 Exchange Pros and Cons: Benefits, Risks and Who It Fits29 min read
- 721 Exchanges & UPREITs721 Exchange Estate Planning: Tax Rules, Heirs and Timing28 min read
- 721 Exchanges & UPREITs721 Exchange vs 1031: Control, Liquidity, Taxes and Estate Plans29 min read
- 721 Exchanges & UPREITs1031 Exchange Into REIT Shares: Why It Fails and the DST-721 Path31 min read
- 721 Exchanges & UPREITsFFO and AFFO: How to Evaluate a REIT's Earnings, Debt and NAV25 min read
- 721 Exchanges & UPREITsNon-Traded REITs Explained: NAV, Private and Public REITs29 min read
- 721 Exchanges & UPREITsOP Units Explained: Meaning, Taxes and REIT Conversion32 min read
- 721 Exchanges & UPREITsAre REIT Dividends Qualified? How REIT Dividends Are Taxed30 min read
- 721 Exchanges & UPREITsREIT Sectors Explained: How Each One Earns Income and Its Risks29 min read
- 721 Exchanges & UPREITsHow Much of Your Portfolio Should Be REITs? How to Decide25 min read
- 721 Exchanges & UPREITsWhat Is a REIT and How Does It Work? A Plain-English Guide31 min read
Taxes & Planning
- Taxes & Planning1031 Exchange on a Primary Residence: What the Rules Allow31 min read
- Taxes & PlanningReal Estate Capital Gains Tax: 2026 Rates, NIIT and Deferral29 min read
- Taxes & PlanningDepreciation Recapture: How It's Taxed and How to Defer It30 min read
- Taxes & PlanningOpportunity Zone Funds: How QOFs Work Under the 2025 Law45 min read
- Taxes & PlanningOpportunity Zone vs 1031 Exchange: Which Defers More Tax?28 min read
- Taxes & PlanningRealized vs. Recognized Gain: Formula and 1031 Examples26 min read
- Taxes & PlanningStep-Up in Basis: What 1031 Investors and Heirs Should Know33 min read
1033 & Special Situations
- 1033 & Special SituationsEminent Domain 1031 Exchange vs. 1033: A Condemnation Playbook31 min read
- 1033 & Special Situations1031 Exchange Mineral Rights: When Royalties Qualify30 min read
- 1033 & Special SituationsWhat Is a 1033 Exchange? Section 1033 Rules and Deadlines27 min read
- 1033 & Special SituationsWorking Interest vs Royalty Interest: Costs, Taxes and 103126 min read