Vista Properties and Investments
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TAX DEFERRAL
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A 1031 exchange is a process that may allow an investor to defer gain when exchanging qualifying real property for other qualifying real property of like kind. In practical terms, that usually means selling investment or business real estate and acquiring replacement real estate through a compliant exchange structure rather than treating the transaction as a taxable sale followed by a separate purchase. (IRS)
**Investors are always advised to consult with the CPA, Attorney, and qualified intermediary to review all the facts and details of each specific exchange.W H A T I S A
1031 Exchange?
Delaware Statutory Trusts, or DSTs, can come up when an investor wants a replacement-property option that may reduce day-to-day management, fit a tighter timeline, or support a broader real estate strategy. This page explains what a DST is, how fractional ownership works in this context, and what deserves careful review before moving forward. IRS guidance addresses when an interest in the DST described in Revenue Ruling 2004-86 may qualify for section 1031 treatment if the other requirements are satisfied. (Internal Revenue Service)
W H A T I S A
DST?
A More passive Replacement-Property Path for the Right 1031 Exchange
View some of the curated investment products and sponsors available and approved for your 1031 exchange needs.
For investors who want to see examples of replacement-property structures, we have provided preliminary overviews of select opportunities. These are meant to help you understand the investments available in institutional quality real estate funds for accredited investors.
Investments you may like— examples of like-kind exchanges.
If you are selling appreciated investment real estate, exploring DST options, or thinking through how this decision fits a larger family or legacy plan, start with a focused conversation. Norma can help you understand the framework, the timing, and the next step to take.
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