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Knowledge Series

The Exchange Journal

In-depth perspectives on tax-deferred real estate strategy — written for investors who think in decades, not quarters.

01

The 'Swap til You Drop' Strategy: Lifetime Wealth Preservation

How serial 1031 exchanges, combined with a step-up in basis at death, can permanently shield a lifetime of capital gains from taxation.

02

Depreciation Recapture: The Hidden Tax Trap

Understanding Section 1250 recapture and why investors who ignore this often face a tax bill far larger than they anticipated at disposition.

03

Understanding the 45-Day Identification Rules

A precise breakdown of the three identification rules — the Three-Property, 200% Value, and 95% Received — and how to use each strategically.

04

Exchanging into Passive Income: The DST Guide

How Delaware Statutory Trusts allow investors to exchange into institutional-grade assets without landlord responsibilities — and what to watch out for.

05

Reverse Exchanges: Buying Before You Sell

When markets move fast, a reverse exchange lets you secure the replacement property first — but the structure demands careful planning and a qualified EAT.