Paulo Aguilar, CFA, CAIA

Paulo Aguilar, CFA, CAIA

Posts by Paulo Aguilar, CFA, CAIA

Real Estate Professional Status and the Passive Loss Rules: What the Designation Requires and What It Unlocks

Real Estate Professional Status and the Passive Loss Rules: What the Designation Requires and What It Unlocks

Discover how Real Estate Professional Status can transform rental losses into tax benefits, and learn the requirements and strategies for effective qualification.

Jun 19, 2026 5 min read
The Qualified Intermediary in a 1031 Exchange: Role, Limitations, and Why Selection Matters

The Qualified Intermediary in a 1031 Exchange: Role, Limitations, and Why Selection Matters

Learn the crucial role of a Qualified Intermediary in a 1031 exchange, including responsibilities, limitations, and key considerations for selection.

Jun 17, 2026 4 min read
Reverse 1031 Exchanges: Structure, Requirements, and When the Additional Complexity Is Justified

Reverse 1031 Exchanges: Structure, Requirements, and When the Additional Complexity Is Justified

Explore reverse 1031 exchanges, a solution for acquiring property before selling your current one, and understand their complexities, requirements, and benefits.

Jun 15, 2026 4 min read
Short-Term vs. Long-Term Capital Gains on Real Estate: What the Distinction Means for the Tax Outcome

Short-Term vs. Long-Term Capital Gains on Real Estate: What the Distinction Means for the Tax Outcome

Understand the crucial differences between short-term and long-term capital gains on real estate and their tax implications, especially for high-income investors.

Jun 12, 2026 4 min read
The 180-Day Completion Window in a 1031 Exchange: What the Deadline Actually Requires

The 180-Day Completion Window in a 1031 Exchange: What the Deadline Actually Requires

Understand the crucial 180-day completion window in a 1031 exchange, its requirements, and how to avoid pitfalls, especially with year-end transactions.

Jun 10, 2026 4 min read
Zero-Coupon DSTs: What They Are, How They Function, and When They Belong in a 1031 Exchange

Zero-Coupon DSTs: What They Are, How They Function, and When They Belong in a 1031 Exchange

Explore zero-coupon DSTs and their role in 1031 exchanges, focusing on debt replacement and tax efficiency for investors seeking strategic solutions.

Jun 08, 2026 4 min read
What Is Depreciation Recapture and How Does It Affect a Commercial Real Estate Sale?

What Is Depreciation Recapture and How Does It Affect a Commercial Real Estate Sale?

Understand how depreciation recapture impacts commercial real estate sales, affecting tax liabilities and exit strategies for long-term owners.

Jun 05, 2026 4 min read
Do You Need Liquidity from a Sale? When a Partial 1031 Exchange May Be Worth Considering

Do You Need Liquidity from a Sale? When a Partial 1031 Exchange May Be Worth Considering

Explore the benefits of a partial 1031 exchange, balancing tax deferral with liquidity needs, and how it aligns with your financial strategy.

Jun 03, 2026 4 min read
How Debt Works in a 1031 Exchange and What Happens If You Don't Replace It

How Debt Works in a 1031 Exchange and What Happens If You Don't Replace It

Discover how debt influences 1031 exchanges and the importance of replacing it to achieve full tax deferral. Understand your options and planning strategies.

Jun 01, 2026 4 min read