8 articles
News & Updates
Updates about 1031 exchanges, DSTs, and tax-deferred real estate investing.
Start hereThe essential introduction to this subject.
Rules & policy
The Political Landscape for 1031 Exchanges in 2026
Section 1031 was enacted in 1921 as part of the Revenue Act.
FinCEN's "1031" Rule Is NOT About 1031 Exchanges: What Real Estate Investors Need to Know
They're completely separate.
Market conditions
DST Market Update 2026: Trends, Volume, and What's Ahead
The DST market has grown substantially over the past decade. Industry estimates suggest
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
Opportunity 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.