721 Exchange / UPREIT

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.

Capital gains tax applies whenever you sell an appreciated asset—whether it’s real estate, stocks, a business, or other investments.

For many real estate investors—especially those approaching retirement—converting a Delaware Statutory Trust (DST) into an UPREIT can be an attractive way to simplify their portfolio

Building a solid financial plan sets the foundation for achieving your life’s most important goals—from securing retirement and homeownership to growing your investment portfolio.

Delaware Statutory Trusts (DSTs) offer a compelling entry into high-quality commercial real estate—especially for those executing 1031 exchanges.

Discover the differences between the traditional 721 exchange and the 721 via DST to maximize your real estate investments and defer taxes.

Learn how 721 Exchanges can help real estate investors defer taxes, transition to passive income, and simplify estate planning.