---
title: Blogs | Paul Getty (4)
description: Paul M. Getty is one of the most experienced 1031 exchange specialists in the United States, with a career in real estate that spans over 35 years and more than $5 billion in commercial transactions across every major asset class. His work covers single-family rentals, apartments, retail, office, multifamily, and student and senior housing, giving him a practical understanding of how different property types perform across market cycles and how investors can move between them using tax-deferred exchange strategies. As President and CEO of FGG1031 | First Guardian Group, Paul advises investors through the full 1031 exchange process, from identifying qualifying replacement properties to structuring acquisitions through Delaware Statutory Trusts (DSTs) and wholly owned real estate. His guidance covers both the compliance requirements of a valid exchange and the investment decisions that determine long-term portfolio outcomes – a combination that is difficult to find in a single advisor. Paul holds a California and Texas real estate broker license and carries Series 22, 62, 63, and 82 securities licenses as a registered representative with Emerson Equity LLC, member FINRA /SIPC. He has represented buyers and sellers across complex commercial transactions, sourced and structured debt and equity, and worked alongside nationally recognized firms including Marcus Millichap, CBRE, JP Morgan, and Morgan Stanley. Before founding FGG1031, he co-founded Venture Navigation, a boutique investment banking firm whose M&A and IPO activity generated over $700 million in investor returns. Paul holds an MBA in Finance from the University of Michigan and a bachelor’s degree in chemistry from Wayne State University. He has also completed coursework in artificial intelligence at Stanford University. He is the author of four books on real estate investing and tax deferral strategy, including Tax Deferral Strategies Utilizing the Delaware Statutory Trust (DST) and Real Estate Investing in the New Era, both available on Amazon. A frequent speaker on 1031 exchanges, DST investing, and real estate tax strategy, Paul Getty is a recognized voice for investors and advisors seeking guidance on capital preservation through tax-deferred real estate investment. (4)
---

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## Paul Getty

Paul M. Getty is one of the most experienced 1031 exchange specialists in the United States, with a career in real estate that spans over 35 years and more than $5 billion in commercial transactions across every major asset class. His work covers single-family rentals, apartments, retail, office, multifamily, and student and senior housing, giving him a practical understanding of how different property types perform across market cycles and how investors can move between them using tax-deferred exchange strategies. As President and CEO of FGG1031 | First Guardian Group, Paul advises investors through the full 1031 exchange process, from identifying qualifying replacement properties to structuring acquisitions through Delaware Statutory Trusts (DSTs) and wholly owned real estate. His guidance covers both the compliance requirements of a valid exchange and the investment decisions that determine long-term portfolio outcomes – a combination that is difficult to find in a single advisor. Paul holds a California and Texas real estate broker license and carries Series 22, 62, 63, and 82 securities licenses as a registered representative with Emerson Equity LLC, member FINRA /SIPC. He has represented buyers and sellers across complex commercial transactions, sourced and structured debt and equity, and worked alongside nationally recognized firms including Marcus Millichap, CBRE, JP Morgan, and Morgan Stanley. Before founding FGG1031, he co-founded Venture Navigation, a boutique investment banking firm whose M&A and IPO activity generated over $700 million in investor returns. Paul holds an MBA in Finance from the University of Michigan and a bachelor’s degree in chemistry from Wayne State University. He has also completed coursework in artificial intelligence at Stanford University. He is the author of four books on real estate investing and tax deferral strategy, including Tax Deferral Strategies Utilizing the Delaware Statutory Trust (DST) and Real Estate Investing in the New Era, both available on Amazon. A frequent speaker on 1031 exchanges, DST investing, and real estate tax strategy, Paul Getty is a recognized voice for investors and advisors seeking guidance on capital preservation through tax-deferred real estate investment.

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## Featured Post

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  [Paul Getty](https://blog.fgg1031.com/blog/author/paul-getty)

## [Important Steps to Take When Starting a 1031 Exchange Late in the Year (2026 Update)](https://blog.fgg1031.com/blog/1031-exchange-late-in-year-2026)

Most real estate investors know the two deadlines in a 1031 exchange. You have 45 days after closing on the sale of your relinquished property to identi\[...\]

[Real Estate Investors](https://blog.fgg1031.com/blog/topic/real-estate-investors) [1031 Exchange](https://blog.fgg1031.com/blog/topic/1031-exchange) 

[Read More](https://blog.fgg1031.com/blog/1031-exchange-late-in-year-2026)

## Recent Posts

### Posts by Paul Getty

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## [The Sale of Your Business is Imminent - Now What About the Tax Bill?](https://blog.fgg1031.com/blog/the-sale-of-your-business-and-taxes)

 By [Paul Getty](https://blog.fgg1031.com/blog/author/paul-getty) |   [1031 Exchange](https://blog.fgg1031.com/blog/topic/1031-exchange) [Taxes](https://blog.fgg1031.com/blog/topic/taxes)

You’ve put in the work. After years—maybe decades—of building and growing y\[...\]

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## [Can Foreigners Use a 1031 Exchange?](https://blog.fgg1031.com/blog/can-foreigners-use-a-1031-exchange)

 By [Paul Getty](https://blog.fgg1031.com/blog/author/paul-getty) |   [1031 Exchange](https://blog.fgg1031.com/blog/topic/1031-exchange)

If you’re a foreigner investing in U.S. real estate, you may have wondered \[...\]

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## [Navigating Today’s Real Estate Market](https://blog.fgg1031.com/blog/navigating-todays-real-estate-market)

 By [Paul Getty](https://blog.fgg1031.com/blog/author/paul-getty) |   [Real Estate Investors](https://blog.fgg1031.com/blog/topic/real-estate-investors)

If you’re a real estate investor, you’ve likely felt the impact of the sign\[...\]

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## [1031 Exchange Mistakes to Avoid: Eight Errors That Can Cost You the Deferral](https://blog.fgg1031.com/blog/mistakes-that-can-jeopardize-your-1031-exchange)

 By [Paul Getty](https://blog.fgg1031.com/blog/author/paul-getty) |   [1031 Exchange](https://blog.fgg1031.com/blog/topic/1031-exchange)

A 1031 exchange can be disqualified by missing a single deadline, touching \[...\]

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## [The Unexpected Upside of a Failed 1031 Exchange](https://blog.fgg1031.com/blog/the-unexpected-upside-of-a-failed-1031-exchange)

 By [Paul Getty](https://blog.fgg1031.com/blog/author/paul-getty) |   [1031 Exchange](https://blog.fgg1031.com/blog/topic/1031-exchange)

When a 1031 exchange falls through, it can feel like a financial setback. H\[...\]

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## [Why Real Estate Investors Need an Estate Plan](https://blog.fgg1031.com/blog/why-real-estate-investors-need-an-estate-plan)

 By [Paul Getty](https://blog.fgg1031.com/blog/author/paul-getty) |   [Estate Planning](https://blog.fgg1031.com/blog/topic/estate-planning)

An important objective in developing relationships with our clients is to b\[...\]

[Read More](https://blog.fgg1031.com/blog/selling-vacant-land-defer-taxes) OR SHARE THIS ARTICLE: <https://www.facebook.com/sharer/sharer.php?u=https%3A%2F%2Fblog.fgg1031.com%2Fblog%2Fselling-vacant-land-defer-taxes> <http://www.linkedin.com/shareArticle?mini=true&url=https%3A%2F%2Fblog.fgg1031.com%2Fblog%2Fselling-vacant-land-defer-taxes> <https://www.twitter.com/share?url=https%3A%2F%2Fblog.fgg1031.com%2Fblog%2Fselling-vacant-land-defer-taxes> <https://plus.google.com/share?url=https%3A%2F%2Fblog.fgg1031.com%2Fblog%2Fselling-vacant-land-defer-taxes>

## [Selling Vacant Land? You Can Defer Your Capital Gains Tax With a 1031 Exchange](https://blog.fgg1031.com/blog/selling-vacant-land-defer-taxes)

 By [Paul Getty](https://blog.fgg1031.com/blog/author/paul-getty) |   [1031 Exchange](https://blog.fgg1031.com/blog/topic/1031-exchange)

Selling vacant land can be a lucrative opportunity for investors, but it of\[...\]

[Read More](https://blog.fgg1031.com/blog/real-estate-tax-deferral-strategies-utilizing-the-dst) OR SHARE THIS ARTICLE: <https://www.facebook.com/sharer/sharer.php?u=https%3A%2F%2Fblog.fgg1031.com%2Fblog%2Freal-estate-tax-deferral-strategies-utilizing-the-dst> <http://www.linkedin.com/shareArticle?mini=true&url=https%3A%2F%2Fblog.fgg1031.com%2Fblog%2Freal-estate-tax-deferral-strategies-utilizing-the-dst> <https://www.twitter.com/share?url=https%3A%2F%2Fblog.fgg1031.com%2Fblog%2Freal-estate-tax-deferral-strategies-utilizing-the-dst> <https://plus.google.com/share?url=https%3A%2F%2Fblog.fgg1031.com%2Fblog%2Freal-estate-tax-deferral-strategies-utilizing-the-dst>

## [Real Estate Tax Deferral Strategies Utilizing the DST - 2nd Edition Now Available](https://blog.fgg1031.com/blog/real-estate-tax-deferral-strategies-utilizing-the-dst)

 By [Paul Getty](https://blog.fgg1031.com/blog/author/paul-getty) |   [1031 Exchange](https://blog.fgg1031.com/blog/topic/1031-exchange) [DST](https://blog.fgg1031.com/blog/topic/dst)

I am very excited to announce that the second edition of my recent book, Re\[...\]

[Read More](https://blog.fgg1031.com/blog/real-estate-trends-for-2025) OR SHARE THIS ARTICLE: <https://www.facebook.com/sharer/sharer.php?u=https%3A%2F%2Fblog.fgg1031.com%2Fblog%2Freal-estate-trends-for-2025> <http://www.linkedin.com/shareArticle?mini=true&url=https%3A%2F%2Fblog.fgg1031.com%2Fblog%2Freal-estate-trends-for-2025> <https://www.twitter.com/share?url=https%3A%2F%2Fblog.fgg1031.com%2Fblog%2Freal-estate-trends-for-2025> <https://plus.google.com/share?url=https%3A%2F%2Fblog.fgg1031.com%2Fblog%2Freal-estate-trends-for-2025>

## [Paul Getty’s 10 Real Estate Trends for 2025](https://blog.fgg1031.com/blog/real-estate-trends-for-2025)

 By [Paul Getty](https://blog.fgg1031.com/blog/author/paul-getty) |   [Real Estate Investors](https://blog.fgg1031.com/blog/topic/real-estate-investors)

As we enter 2025, the commercial real estate sector is poised for a potenti\[...\]

[Read More](https://blog.fgg1031.com/blog/important-steps-to-take-when-starting-a-1031-exchange-late-in-the-year-2024) OR SHARE THIS ARTICLE: <https://www.facebook.com/sharer/sharer.php?u=https%3A%2F%2Fblog.fgg1031.com%2Fblog%2Fimportant-steps-to-take-when-starting-a-1031-exchange-late-in-the-year-2024> <http://www.linkedin.com/shareArticle?mini=true&url=https%3A%2F%2Fblog.fgg1031.com%2Fblog%2Fimportant-steps-to-take-when-starting-a-1031-exchange-late-in-the-year-2024> <https://www.twitter.com/share?url=https%3A%2F%2Fblog.fgg1031.com%2Fblog%2Fimportant-steps-to-take-when-starting-a-1031-exchange-late-in-the-year-2024> <https://plus.google.com/share?url=https%3A%2F%2Fblog.fgg1031.com%2Fblog%2Fimportant-steps-to-take-when-starting-a-1031-exchange-late-in-the-year-2024>

## [Important Steps to Take When Starting a 1031 Exchange Late in the Year](https://blog.fgg1031.com/blog/important-steps-to-take-when-starting-a-1031-exchange-late-in-the-year-2024)

 By [Paul Getty](https://blog.fgg1031.com/blog/author/paul-getty) |   [1031 Exchange](https://blog.fgg1031.com/blog/topic/1031-exchange)

Many real estate investors are aware of the two important deadlines that mu\[...\]

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## Recent Blogs

- [Investing in Senior Housing October 20, 2022](https://blog.fgg1031.com/blog/investing-in-senior-housing)
- [A Closer Look at the 7 Deadly Sins October 20, 2022](https://blog.fgg1031.com/blog/a-closer-look-at-the-seven-deadly-sins)
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Disclaimer: There is no guarantee that any strategy will be successful or achieve investment objectives. All real estate investments have the potential to lose value during the life of the investments. This material does not constitute an offer to sell nor a solicitation of an offer to buy any security. Such offers can be made only by the confidential Private Placement Memorandum (the “Memorandum”). Please be aware that this material cannot and does not replace the Memorandum and is qualified in its entirety by the Memorandum.

This material is not intended as tax or legal advice so please do speak with your attorney and CPA prior to considering an investment. This material contains information that has been obtained from sources believed to be reliable. However, FGG1031, First Guardian Group, LightPath Capital, Inc., and their representatives do not guarantee the accuracy and validity of the information herein. Investors should perform their own investigations before considering any investment. There are material risks associated with investing in real estate, Delaware Statutory Trust (DST) and 1031 Exchange properties. These include, but are not limited to, tenant vacancies, declining market values, potential loss of entire investment principal.

Past performance is not a guarantee of future results: potential cash flow, potential returns, and potential appreciation are not guaranteed in any way and adverse tax consequences can take effect.  The income stream and depreciation schedule for any investment property may affect the property owner’s income bracket and/or tax status. An unfavorable tax ruling may cancel deferral of capital gains and result in immediate tax liabilities. All financed real estate investments have a potential for foreclosure. Delaware Statutory Trust (DST) investments are commonly offered through private placement offerings and are illiquid securities. There is no secondary market for these investments. Like any investment in real estate, if a property unexpectedly loses tenants or sustains substantial damage, there is potential for suspension of cash flow distributions. Costs associated with the transaction may impact investors’ returns and may outweigh the tax benefits.

IRC Section 1031, IRC Section 1033, and IRC Section 721 are complex tax codes; therefore, you should consult your tax and legal professional for details regarding your situation.

DST 1031 properties are only available to accredited investors (generally described as having a net worth of over one million dollars exclusive of primary residence) and accredited entities only (generally described as an entity owned entirely by accredited individuals and/or an entity with gross assets of greater than five million dollars). If you are unsure if you are an accredited investor and/or an accredited entity, please verify with your CPA and Attorney prior to considering an investment.

Securities offered through registered representatives of [LightPath Capital, Inc.](http://www.lightpathcapital.com/) Member [FINRA](http://www.finra.org/) / [SIPC](https://www.sipc.org/). FGG1031, First Guardian Group, and LightPath Capital, Inc. are separate entities.

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 97 East Brokaw Road, Suite 350, San Jose, CA 95112 

[(866) 398 1031](tel:(866)%20398%201031) [info@firstguardiangroup.com](mailto:)

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## Recent Blogs

- [Understanding the Difference Between Inheritance and Estate Tax August 3, 2023](https://blog.fgg1031.com/blog/understanding-the-difference-between-inheritance-and-estate-tax)
- [Public or Private Real Estate? Your Investment Portfolio May Need Both July 27, 2023](https://blog.fgg1031.com/blog/public-or-private-real-estate-your-investment-portfolio-may-need-both)
- [How to Use 1031 Exchange Funds to Improve Your Replacement Property July 20, 2023](https://blog.fgg1031.com/blog/how-to-use-1031-exchange-finds-to-improve-your-replacement-property)

## Useful Links

- [Home](http://fgg1031.com/)
- [About Us](https://fgg1031.com/about-us/)
- [Blogs](https://blog.fgg1031.com/blog)
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FGG1031 | First Guardian Group and Emerson Equity LLC do not provide legal or tax advice. Securities offered through [Emerson Equity LLC](http://www.emersonequity.com/) Member [FINRA/SIPC](http://finra.org/) and MSRB registered. Emerson Equity LLC is unaffiliated with any entity herein.

1031 Risk Disclosure:

- There is no guarantee that any strategy will be successful or achieve investment objectives;
- Potential for property value loss – All real estate investments have the potential to lose value during the life of the investments;
- Change of tax status – The income stream and depreciation schedule for any investment property may affect the property owner’s income bracket and/or tax status. An unfavorable tax ruling may cancel deferral of capital gains and result in immediate tax liabilities;
- Potential for foreclosure – All financed real estate investments have potential for foreclosure; ·Illiquidity – Because 1031 exchanges are commonly offered through private placement offerings and are illiquid securities. There is no secondary market for these investments;
- Reduction or Elimination of Monthly Cash Flow Distributions – Like any investment in real estate, if a property unexpectedly loses tenants or sustains substantial damage, there is potential for suspension of cash flow distributions;
- Impact of fees/expenses – Costs associated with the transaction may impact investors’ returns and may outweigh the tax benefits

No offer to buy or sell securities is being made. Such offers may only be made to qualified accredited investors via private placement memorandum. Risks detailed in a private placement memorandum should be carefully reviewed, understood and considered before making such an investment. Prospective strategies and products used in any tax advantaged investment planning should be reviewed independently with your tax and legal advisors. Changes to the tax code and other regulatory revisions could have a negative impact upon strategies developed and recommendations made. Past performance and/or forward looking statements are never an assurance of future results.

Many of the investments offered will be only available to those investors meeting the definition of an Accredited Investor under SEC Rule 501(A) and offered as Regulation D private placement securities via a Private Placement Memorandum (“PPM”). Prospective investors must receive, read and understand all of the risks associated with buying private placement securities. Investments are not guaranteed or [FDIC](http://fdic.org/) insured and risks may include but are not limited to illiquidity, no guarantee of income or guarantee that all tax advantages or objectives will be met and complete loss of principal investment could occur.

**Risk Disclosure:** Alternative investment products, including real estate investments, notes & debentures, hedge funds and private equity, involve a high degree of risk, often engage in leveraging and other speculative investment practices that may increase the risk of investment loss, can be highly illiquid, are not required to provide periodic pricing or valuation information to investors, may involve complex tax structures and delays in distributing important tax information, are not subject to the same regulatory requirements as mutual funds, often charge high fees which may offset any trading profits, and in many cases the underlying investments are not transparent and are known only to the investment manager. Alternative investment performance can be volatile. An investor could lose all or a substantial amount of his or her investment. Often, alternative investment fund and account managers have total trading authority over their funds or accounts; the use of a single advisor applying generally similar trading programs could mean lack of diversification and, consequently, higher risk. There is often no secondary market for an investor's interest in alternative investments, and none is expected to develop. There may be restrictions on transferring interests in any alternative investment. Alternative investment products often execute a substantial portion of their trades on non-U.S. exchanges. Investing in foreign markets may entail risks that differ from those associated with investments in U.S. markets. Additionally, alternative investments often entail commodity trading, which involves substantial risk of loss.

NO OFFER OR SOLICITATION: The contents of this website: (i) do not constitute an offer of securities or a solicitation of an offer to buy of securities, and (ii) may not be relied upon in making an investment decision related to any investment offering by FGG1031 | First Guardian Group, Emerson Equity LLC, or any affiliate, or partner thereof. FGG1031 | First Guardian Group does not warrant the accuracy or completeness of the information contained herein.

 Copyright 2026, All Rights Reserved, FGG1031

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