Boot is the taxable portion of a 1031 exchange: cash, debt relief, or other value received that is not like-kind replacement property. Learn what triggers boot, how cash boot and mortgage boot work, and the strategies investors use to reduce or eliminate taxable income before the exchange closes.

A Qualified Intermediary holds your exchange funds, prepares key legal documents, and helps execute your 1031 exchange, but QIs are largely unregulated at the federal level. Before signing an agreement, investors should verify insurance coverage, segregated accounts, experience, state registration, release procedures, and other safeguards that help protect their exchange funds and tax deferral.

Three patterns in DST sponsor structures account for most investor disappointment. None is illegal. Each is disclosed in the PPM. Here are the three red flags every accredited investor should look for, and how to evaluate any sponsor against them in an afternoon.

You closed on your investment property 30 days ago. You meant to identify replacement property earlier. Life got in the way. The clock is ticking. Here's the plain-English playbook for the next 15 days, why a DST often becomes the practical path at Day 30, and the mistakes to avoid.

An overview of Delaware Statutory Trusts for 1031 investors and their advisors. This guide walks through how DSTs work, the seven IRS restrictions that shape every offering, the benefits that drive most investments, and the risks every investor should weigh.

Every deadline that governs a 1031 exchange, explained for real estate investors. Covers the 45-day identification rule, the 180-day closing window, the three identification methods, year-end timing traps, and what happens when an investor misses a date.