Reverse Exchanges: Buying Before You Sell
When the right replacement appears before your sale closes, a reverse exchange is the only structure that saves the deferral. It is also the most expensive.
July 14, 2026 · 10 min
Section
1031 Exchange Structures
Reverse exchanges, improvement exchanges, Delaware Statutory Trusts and the 721 roll-up.
4 articles
Improvement Exchanges: Spending the Difference
When the replacement costs less than what you sold, an improvement exchange lets construction absorb the gap instead of the IRS.
July 7, 2026 · 8 min
Delaware Statutory Trusts, and Who They Actually Suit
A DST solves the identification problem and the management problem at once. It also hands over every decision you used to make.
June 30, 2026 · 9 min
The 721 Exchange, and Why It Only Works Once
Rolling into an UPREIT gives you liquidity and diversification. It also ends your ability to keep exchanging, permanently.
June 23, 2026 · 8 min
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