As a leading authority on Delaware Statutory Trust (DST) investments, Kay Properties has completed nearly 10,000 DST, 1031 exchange, and 721 UPREIT transactions, has received hundreds of positive ...

Tax deferral is one of the most powerful strategies for real estate investors, but not all provisions of the Internal Revenue Code (IRC) work the same way. Two sections in particular, Section 1031 and ...

In times of tight margins, every purchase must have a purpose with ROI top of mind. As you optimize your equipment, crop inputs, farmland and business intellect for the year ahead, take the time to ...

Looking to sell an investment property but don’t want to pay taxes on the profit right away? That’s exactly where the 1031 exchange rules come in. A 1031 exchange — named after Section 1031 of the ...

Savvy investors can use 1031 exchanges to unlock value by moving capital across markets in a play called geographic arbitrage ...

In the context of a 1031 exchange, “boot” refers to the portion of a transaction that doesn’t meet the tax-free criteria and thus becomes subject to immediate capital gains tax. Forms of boot might ...