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What Investment Property Owners Should Know About the 721 Exchange

The 721 Exchange, or UPREIT (Umbrella Partnership Real Estate Investment Trust), offers certain investors a tax-deferral alternative to the traditional 1031 Exchange. This strategy may appeal especially to older investors seeking to defer taxes, gain liquidity, and diversify through Real Estate Investment Trusts (REITs). Understanding the core mechanics and characteristics of the 721 Exchange is essential to evaluating its suitability for your investment goals.

By Jeffrey Bangerter on Jan 22, 2025

What QIs Should Know About the 721 Exchange

The 721 Exchange, or UPREIT (Umbrella Partnership Real Estate Investment Trust), offers certain investors a tax-deferral alternative to the traditional 1031 Exchange. This strategy may appeal to clients—especially older investors—seeking to defer taxes, gain liquidity, and diversify through Real Estate Investment Trusts (REITs). As Qualified Intermediaries (QIs), understanding the core mechanics and suitability of the 721 Exchange is crucial to offering clients informed guidance.

By Jeffrey Bangerter on Nov 25, 2024

DST as a Backup Replacement Property Option

Why It’s More Important Than Ever for 1031 Exchangers

By Jeffrey Bangerter on Oct 09, 2024

How to Help Your 1031 Exchange Clients Diversify Their Portfolios

As a Qualified Intermediary (QI), you understand the importance of helping your clients meet the 45-day identification requirement for their 1031 exchange replacement properties. The pressure of finding suitable properties within such a short time frame can be daunting.

By Jeffrey Bangerter on Oct 02, 2024

The Future of 1031 Exchanges: A Legislative Update

The Resiliency of 1031 Exchanges 1031 exchanges have proven remarkably resilient over the years despite numerous attempts to modify or eliminate them. This strategy, allowing investors to defer capital gains taxes on like-kind property exchanges, has withstood various legislative threats due to their perceived economic benefits. Politicians hold divergent views on the value of 1031 exchanges. Proponents argue that they stimulate economic growth by encouraging real estate investment and redevelop...

DST 1031 Exchange By Jeffrey Bangerter on Sep 04, 2024

5 Advanced 1031 Exchange Strategies Your Clients May Not Know About

Introduction As a Qualified Intermediary, staying well-versed in advanced 1031 exchange strategies is essential to providing the best service to your clients. This blog explores five less common but highly effective 1031 exchange strategies, offering insights to help you address complex transactions successfully.

DST 1031 Exchange By Jeffrey Bangerter on Aug 28, 2024

1031 Exchange Property Options (DSTs, Oil & Gas)

Introduction As a Qualified Intermediary (QI), your role in facilitating 1031 exchanges is crucial to successfully deferring capital gains taxes for your clients. Understanding the diverse replacement property options available can significantly enhance the value you bring to the table. This article aims to highlight two compelling alternatives within the 1031 exchange framework: Delaware Statutory Trusts (DSTs) and Oil & Gas investments. By broadening your knowledge of these options, you ca...

DST 1031 Exchange By Jeffrey Bangerter on Aug 14, 2024

Your Guide to DST Proficiency

Introduction As an experienced Qualified Intermediary (QI), you recognize our knowledge of DSTs helps your clients recognize a vast market of replacement properties they otherwise might not have been familiar with. In our commitment to helping you grow your understanding of DSTs - and further distinguishing your practice - we offer this discussion that goes a few steps deeper. This blog will explore more of the intricacies of DSTs, covering securitized real estate, regulatory considerations, the...

DST 1031 Exchange By Jeffrey Bangerter on Aug 07, 2024

DST Property Sectors Positioned to Perform

Introduction to Commercial Real Estate (CRE) Landscape As we find ourselves halfway through 2024, the commercial real estate (CRE) market presents a mixed outlook. Various sectors are experiencing different phases of their cycles, with some showing resilience despite broader economic challenges.

DST 1031 Exchange By Jeffrey Bangerter on Jun 05, 2024

Introducing Clients to DSTs Can Help Grow Your Practice

Introduction to Delaware Statutory Trusts (DSTs) As you probably know, Delaware Statutory Trusts (DSTs) are legal entities that allow multiple investors to hold fractional ownership in commercial real estate assets. These trusts are especially popular for their role in 1031 exchanges, where they enable investors to defer capital gains taxes by reinvesting proceeds from the sale of a property into a "like-kind" asset. DSTs offer a unique blend of tax advantages, passive income potential, and acce...

Financial Planning DST By Jeffrey Bangerter on May 30, 2024
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The content is developed from sources believed to be providing accurate information. The information in this material is not intended as tax or legal advice. Please consult legal or tax professionals for specific information regarding your individual situation. The opinions expressed and material provided are for general information, and should not be considered a solicitation for the purchase or sale of any security.

Securities offered through Concorde Investment Services, LLC (CIS), member FINRA/SIPC. Advisory services offered through Concorde Asset Management, LLC (CAM), an SEC registered investment adviser. Insurance products offered through Concorde Insurance Agency, Inc. (CIA). Bangerter Financial Strategies, Inc. is independent of CIS, CAM and CIA. To access Concorde's Form Customer Relationship Summary (CRS), Privacy Policy and Form ADV, please click here

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There are material risks associated with investing in DST properties and real estate securities including liquidity, tenant vacancies, general market conditions and competition, lack of operating history, interest rate risks, the risk of new supply coming to market and softening rental rates, general risks of owning/operating commercial and multifamily properties, short term leases associated with multi-family properties, financing risks, potential adverse tax consequences, general economic risks, development risks, long hold periods, and potential loss of the entire investment principal. Past performance is not a guarantee of future results.  Potential cash flow, returns and appreciation are not guaranteed. IRC Section 1031 is a complex tax concept; consult your legal or tax professional regarding the specifics of your particular situation. This is not a solicitation or an offer to sell any securities. DST 1031 properties are only available to accredited investors (typically have a $1 million net worth excluding primary residence or $200,000 income individually/$300,000 jointly of the last three years) and accredited entities only. If you are unsure if you are an accredited investor and/or an accredited entity please verify with your CPA and Attorney.

1Fixed Annuities are long term insurance contacts and there is a surrender charge imposed generally during the first 5 to 7 years that you own the annuity contract. Withdrawals prior to age 59-1/2 may result in a 10% IRS tax penalty, in addition to any ordinary income tax. Any guarantees of the annuity are backed by the financial strength of the underlying insurance company.

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