Tax & Estate
Understand the tax and estate planning issues connected to real estate sales, 1031 exchanges, capital gains, depreciation recapture, trusts, and inherited property.
Valuing a DST Interest for Forms 706 and 709
An appraisal-focused guide to valuing DST interests for estate and gift tax returns, including debt, restrictions, basis allocation, and consistency reporting.
Gifting a DST Interest to an Irrevocable Trust
A practitioner guide to trust classification, gift valuation, basis, passive losses, financing, and transfer procedures for lifetime gifts of DST interests.
When a DST Interest Passes at Death
A practitioner guide to estate inclusion, valuation, basis consistency, suspended passive losses, and administration when a Delaware statutory trust interest passes at death.
1031 Exchanges and Irrevocable Trusts
Learn how an irrevocable trust can preserve taxpayer identity, document trustee authority, manage beneficiary changes, and receive or distribute 1031 replacement property.
Can a Trust Complete a 1031 Exchange?
Understand how trust tax classification affects 1031 exchanges, taxpayer identity, title changes, death during an exchange, and ownership of DST interests.
1031 Exchange State Taxes Across State Lines
Learn how state conformity, closing withholding, clawback rules, California reporting, and multistate DST income can affect an otherwise qualifying 1031 exchange.
Rental Property Adjusted Basis Before a 1031 Exchange
Use a practical worksheet to calculate rental property adjusted basis, realized gain, and replacement property carryover basis before completing a 1031 exchange.
1031 Exchange Depreciation Recapture
Understand how adjusted basis, Section 1250 gain, boot, replacement-property depreciation, later exchanges, and inherited basis affect deferred real estate tax.
How Sections 121 and 1031 Apply to Homes and Rental
Learn how Sections 121 and 1031 may apply to mixed-use property, rental conversions, home-sale gain, holding periods, and coordinated tax planning.
Capital Gains Tax on Real Estate in 2026
Learn how 2026 capital gains rates, unrecaptured depreciation gain, NIIT, state tax, and 1031 exchanges affect an investment property sale.
