โšก IRC ยง 1031 & REVENUE RULING 2004-86 VERIFIED

Shelter 100% of Capital Gains & Depreciation Recapture

Model your state-specific tax penalty, track strict statutory 45-day identification deadlines, and rollover commercial real estate proceeds into institutional Delaware Statutory Trusts (DSTs) with zero landlord duties.

โœ… 20% Federal Capital Gains Sheltered
๐Ÿ›ก๏ธ 25% Depreciation Recapture Deferred
๐Ÿ“Š 3.8% NIIT Surtax Avoided
๐Ÿ’ผ Bonded QI Escrow Matched Instantly

Real Estate Sale Parameters

Total Capital Gains & Recapture Tax Sheltered
$465,600
100% Deferred by Completing a Section 1031 Exchange
$2,000,000
Re-Investable Purchase Power
$240,000
Federal 20% Capital Tax
$75,000
25% Depreciation Recapture
$150,600
State Tax Drag (Avoided)
Passive DST Income Forecast:
$113,000 / year
Estimated 5.65% cash-on-cash distributions with institutional tenants.
Statutory Exchange Clock

Track Your 45-Day Identification & 180-Day Close

IRS deadlines are rigid calendar days. Weekends and federal holidays DO NOT extend these dates.

Closing / Settlement Date:
Day 45 (Midnight)
Select Date
Day 180 (Final Close)
Select Date

Institutional Delaware Statutory Trust (DST) Offerings

100% IRS Revenue Ruling 2004-86 compliant passive like-kind replacement properties for accredited exchange investors.

Industrial / Logistics

Amazon Sortation Center DST

100% NNN-leased automated logistics facility with S&P AA investment grade credit and 12-year lease term.

Target Distribution5.65% Annual
LocationFort Worth, TX
Minimum 1031 Equity$100,000
View Offering Memo →
Sunbelt Multifamily

Broadstone Apex 340-Unit DST

Class-A luxury garden apartment community located in high-growth Florida metro with 96.4% occupancy.

Target Distribution5.20% + Growth
LocationTampa Bay, FL
Minimum 1031 Equity$100,000
View Offering Memo →
Medical Net Lease

DaVita Dialysis Clinic DST

Long-term 14-year NNN medical outpatient facility serving regional health systems with zero landlord duties.

Target Distribution5.90% Annual
LocationCharlotte, NC
Minimum 1031 Equity$50,000
View Offering Memo →