1031 Exchanges and DSTs

A 1031 Exchange allows a real estate investor to reinvest the proceeds on the sale of an investment property for a like-kind property to defer capital gains tax. It is a legal tax deferral strategy provided by the IRS and is not a loophole.

The IRS recognizes a Delaware Statutory Trust (DST) as like-kind property, which makes it an eligible replacement property, giving you access to institutional properties.