FinCEN's "1031" Rule Is NOT About 1031 Exchanges: What Real Estate Investors Need to Know
They're completely separate.
7 guides
Rules and updates
Rule changes, proposals in Congress, and the market conditions that affect 1031 exchanges and DSTs today.
Talk to a 1031 specialistExplore Rules and updates
6 guides across 4 topic shelfs.
Rules & policy
1 guidetop1031.com Research · 9 min read
Market conditions
3 guidesDST Market Update 2026: Trends, Volume, and What's Ahead
How big the Delaware Statutory Trust market is, counted two ways: Top1031's census of SEC Form D filings and Mountain Dell Consulting's monthly series, plus the…
1031 Exchange Statistics: How Many Happen and How Much Is at Stake
Precise 1031 exchange statistics are difficult to pin down because exchanges aren't separately reported to any central database.
1031 Exchanges and Interest Rates: How the Rate Environment Affects Your Strategy
A 1031 exchange defers taxes regardless of interest rates. The tax benefit doesn't change.
Tax policy updates
1 guideOpportunity Zones in 2026: What's Changed for Real Estate Investors
The Opportunity Zone program created in 2017 had phased tax benefits. Some have already expired.
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1 guideReading a "Full-Cycle" DST Exit: What a Section 721 Roll Signals
A DST program reaching "full cycle" can exit two structurally different ways — a straight property sale or a Section 721 contribution into a REIT.
Done reading? The directory is where it gets real.
179 active 1031 DST offerings in one table, built from SEC filings and public records.