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Explore investment guides for 1031 exchanges, 721 exchanges, Delaware Statutory Trusts (DSTs), REITs, and more.
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1031 DST Sponsor Spotlight: BridgeView Capital
Bridgeview Real Estate is a privately held owner, developer, and operator of commercial real estate in Texas with a primary focus on opportunistic multifamily, office, and mixed-use properties.
Frequently Asked Questions
Get clear, simple answers to the most common questions about 1031 exchanges, DSTs, and tax-deferred real estate investing.
What is a 1031 exchange?
A 1031 exchange is a tax-deferral strategy under Section 1031 of the Internal Revenue Code. It allows real estate investors to sell an investment property and reinvest the proceeds into a new like-kind property — while deferring capital gains taxes. The exchange must follow specific IRS rules, including a 45-day identification period and a 180-day closing deadline. Learn more about 1031 exchange strategies →
What is a Delaware Statutory Trust (DST)?
A Delaware Statutory Trust (DST) is a legal entity that holds title to real estate. DSTs allow multiple investors to own fractional interests in large, institutional-quality properties — like apartment buildings, medical offices, and warehouses. DSTs are commonly used in 1031 exchanges because they qualify as like-kind replacement property. This lets investors defer capital gains taxes while investing passively in professionally managed real estate. Read: Top 10 Myths of DST Investing →
What is a 721 exchange or UPREIT?
A 721 exchange — also called an UPREIT (Umbrella Partnership Real Estate Investment Trust) — allows a property owner to contribute their real estate into an operating partnership in exchange for partnership units. These units can later be converted to REIT shares, providing liquidity and diversification while deferring capital gains taxes. Read our full 721 exchange guide →
Can you use debt in a 1031 exchange?
Yes. Investors can use debt (also called leverage) in a 1031 exchange. To fully defer taxes, the replacement property must have equal or greater debt and equity compared to the property being sold. If the replacement property has less debt, the difference may be treated as taxable boot. Learn how debt works in a 1031 exchange →
What is the difference between a 1031 exchange and an Opportunity Zone investment?
Both are tax-advantaged real estate strategies, but they work differently. A 1031 exchange defers capital gains taxes by reinvesting in like-kind property. An Opportunity Zone investment defers and potentially reduces capital gains by investing in designated economically distressed areas. 1031 exchanges require like-kind property; Opportunity Zones require investment in a Qualified Opportunity Fund. Compare both strategies side by side →
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