Guides to 1031 exchange rules, deadlines, DSTs, and the structures that go beyond a standard exchange.
New articles by email once a month: The Monthly Exchange Brief.
Every IRS disaster release still running on September 30, 2026, the areas it covers, its end date, and how Rev. Proc. 2018-58 can push 45-day and 180-day deadlines.
Read the article
The IRS publishes next year's brackets, capital gains thresholds and estate exclusion each October. Here is what moves for a property seller, what never moves, and how to plan a closing around it.
Read the article
No rule says replace your mortgage. The rule is that debt paid off at closing counts as money received unless new debt or your own cash covers it. The short version.
Read the article
A DST interest is treated as real property and can take 1031 proceeds; an LLC or LP syndication interest cannot. The short version of why, and what it costs you.
Read the articleWhere 1031 proceeds sit between closings, what the rules do not require, how two intermediaries lost client money, and the safeguards that followed.
Read the article
A DST closes fast because the trust already bought the building, signed the loan and the lease; you subscribe to an interest instead of buying a property.
Read the article
The three-property and 200 percent rules leave room for a backup. Why a DST interest belongs on every day-45 list, with the math and the mechanics of naming one.
Read the article
The checks a DST passes before we show it: sponsor history, fees, tenant quality, lease terms, market strength and financials, and how conflicts are handled.
Read the article
Sales closing after October 17, 2026 run into the April 15 return due date: how the extension rule, the installment method and holiday-season closings change a fourth-quarter exchange.
Read the articleFive questions anchor our first call: your deadline, your debt, your state, your income needs and your heirs. Each maps to a rule that shapes the exchange.
Read the article
Washington's first full year of a statewide cap, Oregon's 9.5% limit, New York City's 0% freeze and California's failed cut, with the exchange paths rent-regulated owners are using.
Read the articleWhy the intermediary agreement, contract language and replacement plan must exist before a spring listing: the 45-day clock starts at closing and the IRS cannot extend it.
Read the article
A proposal starts from your goals, tax exposure and timeline, then sets out the strategies and offerings that fit. How to read each part and what your CPA checks.
Read the article
Who does what in a 1031: your CPA on basis and Form 8824, your attorney on contracts and entities, the intermediary on funds, and us on strategy and offerings.
Read the article
Compare DST asset classes for your 1031 exchange, including multifamily, triple net, and industrial DST properties, and how to match them to your goals.
Read the article
What DST sponsors do, why their track record drives your returns, and how to handle DST due diligence and fees before committing to a 1031 exchange.
Read the article
Missing key 1031 exchange deadlines can cost you thousands. Learn how to meet the 45- and 180-day rules and stay compliant in the 1031 exchange process.
Read the article
Cash out DSTs give real estate investors a way to access liquidity while staying 1031-compliant. Learn how the strategy works and when it makes sense.
Read the article
1031 exchange alternatives give flexibility when DSTs fall short. Learn when to explore exchange alternatives for control, liquidity, and tax efficiency.
Read the articleFinding a 1031 exchange replacement property under tight deadlines is one of real estate investing's biggest hurdles. Learn how DSTs are helping investors.
Read the articleUnderstanding the 1031 exchange timeline helps investors stay compliant and maximize tax deferral. Learn what to do before, during, and after your sale.
Read the articleExplore the DST pros and cons compared to direct real estate ownership for your 1031 exchange. Learn which DST strategy fits your investment goals here.
Read the article
Cash out DSTs help investors access liquidity while maintaining tax deferral. Learn how cash out DSTs work and when to use them in your strategy.
Read the article
A Delaware Statutory Trust helps investors complete 1031 exchanges with ease. Learn how a DST works and why it matters.
Read the articleA zero cash flow DST helps investors manage timing and liquidity challenges. Learn how a zero cash flow DST allows you to defer taxes.
Read the article
Discover how Breakwater Exchange delivers strategic 1031 exchange services with expert guidance, risk reduction, and advanced solutions for real estate investors.
Read the article
Learn why choosing the right 1031 exchange advisor is critical to avoiding costly mistakes, missed deadlines, and unnecessary tax exposure.
Read the article
The 1031 exchange process can offer powerful tax advantages, but only if executed correctly. Discover seven mistakes to avoid when navigating exchanges.
Read the article
A qualified intermediary is essential to executing a compliant 1031 exchange. Learn how they work and why you can’t complete an exchange without one.
Read the article
Learn how to spot and manage 1031 exchange risks that impact your investment outcome. Discover smart strategies to protect your gains and stay compliant.
Read the articleExplore the types of 1031 exchanges and how they align with your investment goals. Discover which approach offers the best path for your portfolio growth.
Read the articleDiscover strategies for structuring a 1031 exchange to defer taxes. Learn how to meet IRS rules and avoid common mistakes that reduce your tax benefits.
Read the articleDST marketplace · Preview
Three of twelve sample structures: asset class, leverage, minimum and hold. The sponsor, the distributions paid and the offering size are what marketplace access adds, after a short suitability call. Request access and the current list follows.
Carolinas · Southeast
A neighbourhood center anchored by a regional grocer, with a mix of national and local in-line tenants.
Shown with marketplace access
Sample offering: a hypothetical illustration of this structure type, not an actual or current offering.
Southern California infill · West
Smaller infill warehouses close to population centres, leased to several tenants on shorter terms.
Shown with marketplace access
Sample offering: a hypothetical illustration of this structure type, not an actual or current offering.
Texas metro · Southwest
A stabilised garden-style community in a growing Texas metro, with a non-recourse loan already in place.
Shown with marketplace access
Sample offering: a hypothetical illustration of this structure type, not an actual or current offering.
Sample offerings: hypothetical illustrations of structure types, not actual or current offerings. Photos are representative of each asset class. Current offerings are private placements for accredited investors, described by private placement memorandum.
Free 1031 proposal
Breakwater Exchange’s expert guidance helps you maximize returns while minimizing tax exposure, so you can invest with clarity and confidence.
