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Real Estate

DST + 721 UPREIT Exchange

Exit landlording without paying cap gains.

Overview

1031 into a Delaware Statutory Trust (passive), later 721-exchange into a REIT operating partnership for tax-free diversification + estate step-up.

Best fit
Aging landlordsEstate planningPassive income seekers
Estimated impact
Full cap-gains deferral + step-up at death

Click Generate advisory deep dive for mechanics, IRC citations, a step-by-step execution plan, a worked numeric example on your profile, costs, risks, and this-week actions.

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