There are different scenarios in which an exchange can work, for instance, a reverse exchange where an investor buys a property and then sells an existing property.
Read MoreThe general idea behind the 1031 exchange is based upon the presumption that, when a property owner reinvests the sale proceeds and retired debt into a like-kind property, his or her economic situation goes unchanged.
Read MoreThe information contained in this hypothetical case study is to be used only as a case study example for illustrative purposes. The information in this hypothetical case study is both factual and fictional. This hypothetical case study does not take into consideration other investment options for completing a 1031 exchange, including a Tenant-in-Common, or TIC. Please refer to the Key Assumptions & Disclosure below.
Read MoreA Delaware Statutory Trust, known as a DST, is a business trust created under Delaware law.1 On August 16, 2004, the Internal Revenue Service issued Revenue Ruling 2004-86 which permitted DSTs to qualify as replacement properties as part of an property owner’s 1031 exchange transaction.2
Read MoreInvestors utilizing a 1031 exchange have multiple options for investing real estate sale proceeds. In this article, we will provide a summary review of two widely-used investment vehicles - Tenants-in-Common (TIC) and Delaware Statutory Trust (DST).
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