At Breakwater Exchange, we help you unlock the full potential of the 1031 exchange, an IRS-backed strategy for deferring capital gains taxes when selling an investment property.
Let’s first identify a DST’s (Delaware Statutory Trust) meaning. A 1031 exchange, named after Section 1031 of the IRS tax code, lets you sell one investment property and reinvest the proceeds into another of like-kind, without immediately paying capital gains taxes. However, it’s not automatic. The IRS enforces strict timelines and property criteria, making expert guidance essential. Breakwater Exchange assists every step of your exchange, from identifying replacement properties to working with a qualified intermediary that meets federal guidelines and your financial goals.
Connect with Breakwater Exchange for a free consultation or custom proposal. Our experienced advisors will guide you through each step of your 1031 exchange with clarity and confidence.
1031 exchanges come with three foundational requirements: the properties must be like-kind (meaning both are investment real estate), the new property must be of equal or greater value to receive full tax deferral, and the ownership structure must match. Miss one of these? You risk disqualification.
Not all real estate qualifies. Investment properties such as rental homes, commercial buildings, and land held for income or appreciation are eligible. Primary residences, vacation homes, or properties held for personal use don’t count. The replacement property must also be in the U.S., and it must be held for the same investment purpose as the relinquished asset.
Once your relinquished property sells, the clock starts ticking. The IRS allows only 45 days to identify potential replacement properties and 180 days to close. Miss either deadline, and the exchange fails, triggering a taxable event. That’s why Breakwater Exchange helps you build a strategy before your sale closes, so you’re always ahead of the curve.
At Breakwater Exchange, we offer a curated suite of 1031 exchange solutions tailored to meet your investment goals, liquidity needs, and control preferences. Each option is designed to help you defer taxes while aligning with your unique financial strategy.
DST 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.
Interstate logistics corridor · Southeast
A single-tenant logistics building on a long net lease to an investment-grade shipper, held without debt.
Shown with marketplace access
Sample offering: a hypothetical illustration of this structure type, not an actual or current offering.
Ohio · Midwest
A long-leased facility financed so that all rent pays down the loan; built for sellers who must replace a large mortgage.
Shown with marketplace access
Sample offering: a hypothetical illustration of this structure type, not an actual or current offering.
Phoenix suburbs · Southwest
Two stabilised facilities held without debt, for sellers who want storage exposure with no loan inside the trust.
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.
