1031 Exchange

Selling highly appreciated real estate or a business can trigger a significant tax bill—but it doesn’t have to. With the right planning, you can defer capital gains, maintain cash flow, and protect your legacy for future generations. Two powerful tools—UPREIT structures (via §1031 and §721 exchanges) and §453 Deferred Sales Trusts—offer unique advantages for tax efficiency, liquidity, and estate planning. Before deciding which path fits your goals, start by answering these key questions to clarify your priorities and uncover the strategy that works best for you.

Download PDF