A 1031 exchange into a triple net lease property swaps landlord chores for lease risk. NNN diligence: tenant credit, rent bumps, roof clauses, cap rates.
A 1031 exchange for oil and gas mineral rights can defer gain on royalties and working interests, but LLC units fail and IDC recapture can still apply.
1031 exchange for farmland in 2026: which farm assets qualify, why tractors no longer do, how inherited-farm step-up compares, and the timeline traps.
Build-to-suit 1031 exchange explained for 2026: the EAT structure under Rev. Proc. 2000-37, the day-180 completion rule, costs, financing and common failures.
1031 exchange identification rules for 2026: when the 45 days start and end, a valid written notice, the three-property, 200% and 95% tests, and errors.
1031 exchange vacation home rules for 2026: the Rev. Proc. 2008-16 safe harbor, personal use day limits, converting a second home, and Section 121.
1031 exchange boot explained for 2026: what counts as cash and mortgage boot, a worked example with numbers, the tax rates that apply, and how to avoid it.
Tenant-in-common 1031 exchange explained: the Rev. Proc. 2002-22 conditions, how a TIC differs from a DST, the 45/180-day clock, financing and the risks.
A practical guide to Delaware Statutory Trusts (DST) in a 1031 exchange: how a DST lets investors defer capital gains through a fractional passive property interest, what IRS Revenue Ruling 2004-86 and the seven deadly sins require, plus the trade-offs versus direct ownership and TIC structures.
A practical 2026 guide to the Deferred Sales Trust (DST) — how the IRC Section 453 installment-sale structure defers capital gains tax on a business or highly appreciated real estate, how it compares to a 1031 exchange, the liquidity and diversification upside, the IRS scrutiny you should weigh, real fee ranges, and who it actually fits.