1031s, DSTs, cost segregation, opportunity zones, depreciation recapture. The four moves that turn a property sale into a portfolio, without triggering an avoidable tax event.
The four structural moves that compound across the exit window, engineered, documented, and stress-tested before any return is filed.
Replacement property identification, exchange accommodator coordination, like-kind validation, and basis tracking, with the 45/180-day timeline locked from day one.
When you are done managing buildings but not done compounding the equity, a Delaware Statutory Trust can keep 1031 treatment and replace active management with passive distributions. We architect the tax outcome with counsel. We do not place DST securities.
Reclassify components of commercial property to 5/7/15-year MACRS, accelerating depreciation and freeing cash flow against current income. Best engineered before placed in service.
The hidden tax most investors only see at sale. We model recapture risk pre-acquisition and structure exits to minimize the §1250 unrecaptured gain rate.
Commercial property owner no longer wanted to manage or deal with the headaches of property ownership. We structured DST investments that enabled a continued income stream, deferring $1.78M in tax on the $5.6M sale while removing operational responsibility entirely. “Tim structured a 1031 that let us diversify without triggering gains.”. Real Estate Investor, Orange County
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A DST is a vehicle that holds a 1031 replacement property. The 1031 is the tax provision; the DST is the institutional-grade real estate investment that satisfies it. You get 1031 deferral plus passive ownership.
Any commercial property over ~$500K basis, ideally within the first tax year of acquisition. We've also done lookback studies on properties owned for years, the accelerated depreciation can be claimed via a 3115 form change-in-accounting filing.
The original 2017 gain-deferral clock has largely run. A 10-year basis step-up on a qualified opportunity fund can still matter if the facts support it. We analyze whether a zone investment fits the rest of the structure. We do not sell funds.
30 minutes to find out which. If we find a clear opportunity, we'll show you exactly what it's worth.
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