12 articles
Compare Options
Side-by-side comparisons of exchange strategies, DSTs, direct property, and tax-deferred alternatives.
Start hereThe essential introduction to this subject.
Replacement property
DST vs. NNN Lease: Two Paths to Passive Income
You purchase a property leased to a single tenant under a triple-net lease. The tenant pays base rent plus all operating expenses: property taxes, insurance, and maintenance.
Can You Exchange U.S. Property for Foreign Property? The Geographic Limits of 1031
If you own real estate in the U. S. and want international exposure, a 1031 exchange with foreign property won't work.
Can You 1031 Exchange Into a REIT? (Usually No)
REITs are popular investments, and many investors ask if they can 1031 exchange into REIT shares. The answer is no.
DST vs. TIC (Tenants-in-Common): Similar Goal, Very Different Mechanics
Both DSTs and TICs allow fractional ownership of institutional real estate as 1031 replacement property. But they operate differently.
Tax alternatives
1031 Exchange vs. Section 121 Capital Gains Exclusion
Section 121 (Primary Residence Exclusion): Excludes up to $250,000 of gain ($500,000 married filing jointly) from income Must have owned and used the property…
1031 Exchange vs. Installment Sale: A Detailed Comparison
1031 Exchange: Sell your investment property. Have a qualified intermediary hold the proceeds. Identify replacement property within 45 days. Close within 180 days.
1031 Exchange vs. Charitable Remainder Trust
1031 Exchange: Sell investment property, reinvest proceeds into like-kind real property through a QI, defer all capital gains taxes. You continue to own property.
Costs
How Much Does a 1031 Exchange Cost?
A 1031 exchange involves three cost categories: the exchange-specific costs (QI fees, legal review), the normal transaction costs of selling and buying…
1031 Exchange Costs and Fees: What to Expect
A 1031 exchange involves costs beyond just the property sale and purchase.