The 721 Exchange: How Accredited Investors Turn a 1031-DST Into Liquid REIT Shares
    Real Estate

    The 721 Exchange: How Accredited Investors Turn a 1031-DST Into Liquid REIT Shares

    DST equity raised hit $8.41 billion in 2025, up 49% year-over-year from $5.66 billion in 2024, and Mountain Dell Consulting projects $10-11 billion for 2026 — a big chunk of that capital is chasing a

    Jeff Barnes, MBA··10 min read
    Two DSTs Just Sold Out. Here's the 721-Exchange REIT Roll-Up Behind Them
    Real Estate

    Two DSTs Just Sold Out. Here's the 721-Exchange REIT Roll-Up Behind Them

    Two sponsors closed the same trade this week, and it tells you where the DST business is headed. On July 2, 2026, ExchangeRight announced it had fully subscribed its Essential Income 7 DST , a $38.95...

    Jeff Barnes, MBA··9 min read
    1031 Exchange Guide 2026: Rules, Timelines, and What Accredited Investors Actually Need to Know
    Real Estate

    1031 Exchange Guide 2026: Rules, Timelines, and What Accredited Investors Actually Need to Know

    1031 Exchange Guide 2026: Rules, Timelines, and What Accredited Investors Actually Need to Know TL;DR: A 1031 exchange lets you sell investment real estate and defer capital-gains tax indefinitely by...

    Jeff Barnes, MBA··11 min read
    1031 Exchange: The Tax Deferral Strategy Every Real Estate Investor Needs to Know
    Real Estate

    1031 Exchange: The Tax Deferral Strategy Every Real Estate Investor Needs to Know

    TL;DR: You sell an investment property with a $1.2 million gain. At a combined federal rate of 23.8%, you owe $285,600 to the IRS. A properly executed 1031 exchange defers every dollar of that bill...

    Jeff Barnes, MBA··11 min read
    The 1031 Exchange: How to Defer Taxes Legally on Real Estate Sales (and the Rules That Can Blow It Up)
    Real Estate

    The 1031 Exchange: How to Defer Taxes Legally on Real Estate Sales (and the Rules That Can Blow It Up)

    TL;DR: Real estate investors deferred $13.2 billion in capital gains taxes last year using IRC Section 1031 . Total annual transaction volume supported by the provision runs $100 billion, per the

    Jeff Barnes, MBA··11 min read