1031 Exchange Solutions & Investing in Private Placements
Overview
Real estate plays a large role in the accumulation of wealth. Often opportunities in the marketplace can be missed when the thought of large capital gains and recapture taxes loom. By properly structuring a 1031 exchange not only can taxes be deferred at that point, but, if correctly done, for the life of the investor.
The 1031 exchange is often considered one of the most powerful estate planning tools, as it allows for investors to leave property per the terms of their will or trust to their heirs and minimize some of the tax burden.
Join us for an in-depth discussion on The Delaware Statutory Trust. As a Reg D securitized offering that serves many purposes, we explored how investors can move to a more passive, “turn-key” ownership of real estate that allows for geographic and asset class diversification while also providing a solution for the investment of remaining funds to avoid a potential “boot” situation.
Participants in this program learned:
- The elements of IRS Section 1031
- How to use a Section 1031 exchange for selling highly appreciated investment real estate and deferring capital gains and recapture taxes
- Strategies for applying a 1031 exchange as a powerful estate planning tool
- Structuring a 1031 exchange to meet all IRS “safe harbor” criteria
- Delaware Statutory Trust (DST) structure as an alternative replacement property