Modern 1031 Exchange Strategies: DSTs and UpREIT for Today’s Clients

Unlock the complexities of IRC Section 1031 with this comprehensive CE credit course designed for tax professionals and financial advisors
About this Event

This course provides a deep dive into the critical aspects of 1031 exchanges, equipping attendees with the knowledge to guide clients effectively and navigate IRS regulations confidently. A special focus will be placed on Delaware Statutory Trusts (DSTs), a powerful tool for investors seeking diversification, passive income, and simplified estate planning as part of their 1031 exchange strategy.

1 Hour of CE credit is available for CFP® and CPA® designations

Key Learning Objectives:

Qualifying Properties: Identify what types of properties qualify for a 1031 exchange, including an in-depth look at how DSTs meet IRS requirements for replacement properties. Understand the IRS distinctions between property held for sale versus long-term investment.

Tax Implications: Compute the capital gains tax implications of a property sale versus an exchange and learn how to determine reinvestment requirements.

Rules and Timing: Master the specific rules and time limitations that govern 1031 exchanges, including how DSTs streamline the process for meeting strict deadlines.

Control of Funds: Learn the role of a Qualified Intermediary and the requirements for maintaining control of funds during the exchange process.

Recent Developments: Gain insights into recent IRS guidance, potential tax reform proposals that may impact 1031 exchanges, and national research studies on high net worth clients’ increasing demand for “alternative investment” strategies

DST-Specific Benefits: Explore the unique advantages of DSTs, including fractional ownership, access to institutional-quality properties, diversification, and how they can enhance estate planning strategies.

By the end of the course, attendees will have the tools to effectively apply 1031 exchange strategies, utilize DSTs to address client goals, anticipate potential challenges, and position themselves as trusted advisors in the ever-evolving real estate investment landscape.