The Political Landscape for 1031 Exchanges in 2026
Section 1031 was enacted in 1921 as part of the Revenue Act.
10 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
8 guides across 4 topic shelfs.
Rules & policy
2 guidestop1031.com Research · 8 min read
FinCEN's "1031" Rule Is NOT About 1031 Exchanges: What Real Estate Investors Need to Know
They're completely separate.
Market conditions
3 guidesDST 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
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.
More
2 guidesWhat "Fully Subscribed" Means When a DST Offering Closes
A DST offering doesn't stay open indefinitely.
Reading 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.
229 active 1031 DST offerings in one table, built from SEC filings and public records.