Estate Planning
Explore strategies that connect real estate ownership, 1031 exchanges, trusts, inheritance, succession planning, and long-term wealth transfer goals.
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.
