Insights

Qualified Opportunity Zones, often referred to as QOZs, were created to encourage long-term investment by offering capital gains tax benefits.

For high earners, ordinary income is often the most difficult tax exposure to manage. Unlike capital gains, it is recurring, highly visible, and taxed at the highest marginal rates.

Net lease properties (NNN) are often presented as simple: Stable income, long leases and minimal management. And for many investors, that simplicity is the appeal.

In passive real estate investing, most of the risk does not come from the property itself. It comes from the people responsible for running it.

Oil and gas investments are often described as “tax strategies.” That description is incomplete.

A 721 UPREIT, also commonly known as a 721 exchange, is often described as a sophisticated extension of a 1031 exchange. For some investors, it can be.

For many investors, a 721 UPREIT transaction is positioned as an elegant next step after completing a 1031 exchange into a Delaware Statutory Trust.

For most Delaware Statutory Trust (DST) investors, the focus is on completing the 1031 exchange. The exit strategy is often assumed to take care of itself later.

This is one of the most common questions investors ask after selling appreciated real estate: can a 1031 exchange be used to reinvest directly into a REIT?