News & Updates

Latest news and updates about 1031 exchanges, DSTs, and tax-deferred real estate investing.

Essential reading

1031 Exchange Rules in 2026: What Changed and What Stayed the Same

Every year brings new tax developments, form changes, and inflation adjustments. Here's what's actually new for 1031 exchanges in 2026, what's staying the same, and what's worth watching.

8 min readRead article

Is the 1031 Exchange Going Away? Current Status and What Investors Should Know

Reform proposals appear regularly. The Biden administration proposed limiting 1031 to $500K per year. But proposals are not law, and 1031 exchanges have survived every previous challenge. Here's what's actually happening and what you should do.

10 min readRead article

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1031 Exchanges and Interest Rates: How the Rate Environment Affects Your Strategy

A 1031 exchange defers taxes regardless of interest rates. The tax benefit doesn't change. But everything around the exchange - property values, financing costs, available inventory, and investment returns - shifts with the rate environment.

10 min

1031 Exchange Statistics: How Many Happen and How Much Is at Stake

Precise 1031 exchange statistics are difficult to pin down because exchanges aren't separately reported to any central database. The IRS collects Form 8824 data, but publication lags and data aggregation make real-time tracking impossible.

8 min

DST Market Update 2026: Trends, Volume, and What's Ahead

The DST market has grown substantially over the past decade. Industry estimates suggest:

9 min

The Political Landscape for 1031 Exchanges in 2026

Section 1031 was enacted in 1921 as part of the Revenue Act. The original rationale: when an investor swaps one property for another of like kind, they haven't truly "cashed out" - their investment is merely continuing in a different form. Taxing the swap would penalize investors for reallocating...

8 min

FinCEN's "1031" Rule Is NOT About 1031 Exchanges: What Real Estate Investors Need to Know

Confusion is spreading: FinCEN's Residential Real Estate Rule went into effect March 1, 2026, and it's codified at 31 CFR Part 1031, creating a naming collision with IRC Section 1031 tax-deferred exchanges. They're completely separate. Here's what you actually need to know.

9 min read

Opportunity Zones in 2026: What's Changed for Real Estate Investors

The Opportunity Zone program created in 2017 had phased tax benefits. Some have already expired. Here's what remains, what's gone, and how OZ stacks up against 1031 exchanges in 2026.

9 min read