Blogs

How Often Is a 1031 Exchange Into a DST Reported Wrong?

Paul Getty — Thu, 01 Oct 2026 15:49:32 GMT

We are pleased to share this guest blog provided to our readers by Ray Simmons of Exchange Planning Corporation (https://www.epc1031.com/):

How Often is a 1031 Exchange into a DST reported wrong?

Quick Answer: More often than almost anyone expects. Exchange Planning Corporation reviewed 35 exchanges prepared by other tax professionals and 80% of them needed changes. A second, smaller review — limited to investors in a single DST — produced nearly the same result.

10 Errors Even Experienced DST Investors Make

Paul Getty — Thu, 24 Sep 2026 16:24:14 GMT

Experienced investors can make inexperienced decisions.

Thatmaysoundcontradictory,butafterdecadesofowningrealestateandworkingwithDelawareStatutory Trust investments, I have seen sophisticated real estate owners - people who have bought, operated, financed, and sold property for years - make surprisingly basic mistakes when selecting DST investments.

Introducing FGG Compass™: A More Disciplined Way to Evaluate DST Investments

Paul Getty — Thu, 17 Sep 2026 16:00:02 GMT

The Delaware Statutory Trust marketplace has grown dramatically. Investors considering a 1031 exchange maynowfacedozensofDSTofferingsinvolvingapartments,industrialproperties,healthcarefacilities,retail properties, self-storage, build-to-rent communities, net-leased properties and other specialized real estate sectors.

Morechoices,however,donotnecessarilymakeinvestmentdecisionseasier.

What Is Phantom Income in a 1031 Exchange, and How Do You Avoid It?

Paul Getty — Thu, 10 Sep 2026 16:00:00 GMT

Phantom income is a tax bill without a paycheck to match it. In a 1031 exchange, it shows up when an investor owes tax on a gain or on debt reduction, but never actually pocketed the cash that would cover it. The IRS still counts it as income. The investor's bank account tells a different story.

Could Your Next 1031 Exchange Do More Than Defer Taxes?

Paul Getty — Thu, 03 Sep 2026 16:16:16 GMT

Most real estate investors know that a Section 1031 exchange may defer tax on the gain from a property they sell. Fewer realize that the replacement investment may create a second planning opportunity: accelerated depreciation. In the right situation, an investor may be able to defer gain on the old property while accelerating deductions on qualifying components of the new property.

Apartments at Midyear 2026: The Supply Wave Is Receding, but the Recovery Is Uneven

Paul Getty — Thu, 27 Aug 2026 16:00:00 GMT

Demand is improving and the construction pipeline is shrinking. Yet rent growth remains muted, concessions are common, and the strongest opportunities increasingly depend on market selection, property basis, and financing.

2026 Top Misconceptions - 1031 Exchanges

Paul Getty — Thu, 20 Aug 2026 16:00:01 GMT

We are pleased to share this guest blog post by IPX 1301.

Every year, thousands of real estate investors use Section 1031 of the Internal Revenue Code to defer capital gains taxes when selling investment property. While the fundamentals of a 1031 Exchange are straightforward, the rules and requirements can often lead to confusion.

The 1031 Exchange Is Still the Most Powerful Tool for Potential Wealth-Building in Real Estate - Here’s How to Use It Without Making Costly Mistakes

Paul Getty — Thu, 13 Aug 2026 18:19:58 GMT

In more than forty years of real estate investing, I've seen a lot of strategies come and go. Tax laws change. Markets shift. New investment structures emerge. But one tool has remained consistently powerful across every cycle, every administration, and every market condition I've experienced: the 1031 Exchange.

Senior Housing, Self-Storage, and Data Centers: Three Real Estate Asset Classes Many Investors Overlook

Paul Getty — Thu, 06 Aug 2026 19:00:00 GMT

Many real estate investors operate within a fairly predictable range of asset classes — single-family rentals, apartments, perhaps some commercial exposure through a REIT. That range made sense for a long time. But some of the most compelling opportunities in today's market sit well outside it, in sectors most investors haven't seriously evaluated.

Why Everything You Knew About Real Estate Investing Changed in 2008 - And Why Many Investors Still Haven't Caught Up

Paul Getty — Thu, 23 Jul 2026 16:40:22 GMT

I've been investing in real estate since I was fourteen years old. That's not a figure of speech. On my fourteenth birthday, my father handed me the keys to a small rental property in Detroit and told me I was now a landlord. I had no idea what I was doing. But I figured it out — and that process of figuring things out has never really stopped.