Insights
Our 1031 exchange articles offer in-depth insights into specific topics, such as the difference between a 1031 exchange and a 1033 exchange, or the importance of working with a qualified intermediary. These articles can also provide tips on how to choose the right replacement property, as well as strategies for maximizing the benefits of a 1031 exchange.
Many of these articles will also provide relevant resources to help real estate investors navigate the 1031 exchange process. Our article library provides a central location for investors to access all of the information they need to make informed decisions about their investment portfolios. Rather than having to search through multiple sources to find the information they need, investors can find everything they need on one convenient page.
1031 Insights
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1031 TIC: 1031 Exchangors Test the Waters
TIC 1031 Exchanges: A Perfect Fit for Baby Boomers For Baby Boomers, the prospect of retirement often comes with the desire to simplify life while maintaining financial security. If you’ve built your wealth through real…

1031 Tax Reform Updates (April 2024)
Discover the crucial role of Section 1031 like-kind exchanges in bolstering the U.S. economy, supporting small businesses, and enhancing community well-being in this comprehensive letter to legislative leaders. The authors of the congressional letter dives…

Disaster Relief Bulletin: January 2024
In the wake of recent natural disasters, the IRS has rolled out critical tax relief measures that directly impact individuals and businesses engaged in Section 1031 like-kind exchanges. These measures are particularly pertinent for those…

Disaster Relief Bulletin: September 2023
In September, the IRS introduced tax alleviations, potentially extending the standard 45-day and 180-day durations for active Section 1031 exchanges in specified disaster regions. These reliefs impact both individual and business tax return submissions and…
TIC Insights
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Advisory Board Analysis (rev proc 2002-22)
Rev Proc 2002-22 Introduction With the publication of Rev. Proc. 2002-22 (1), many practitioners and government attorneys thought that the IRS would be deluged with ruling requests from promoters, syndicators, and individual taxpayers who wanted…

Tax Briefs & TICs
IRS Expands Replacement Property in 1031 Exchanges The IRS released revenue procedure 2002-22 in March to address the use of fractional ownership interests as replacement property in IRC section 1031 exchanges. Commonly referred to as…

TIC: A boost from the IRS
Tax-Deferred Exchanges and Tenancy-In-Common Any experienced real estate investor or lawyer knows that there can always be “a slip from the cup to the lip” when trying to close a real estate purchase transaction. Problems…

Update on Use of Limited Liability Companies for Real Estate Ownership
The Virginia Limited Liability Company Act (the “Act”) permits limited liability companies (“LLC”) to have single members which provide a number of exciting planning possibilities for real estate owners, including the ability to hold multiple…
DST Insights
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Urban Catalyst Launches Its First Delaware Statutory Trust
Urban Catalyst, a leading private real estate fund manager, has broadened its family of fund offerings to include Delaware Statutory Trusts (DSTs), it was announced today. The firm’s latest fund offering is the URBAN CATALYST…

Flat Rock Core Income Fund Announces Distribution Increase
Flat Rock Core Income Fund (the "Fund"), an SEC-registered interval fund provides exposure to investments focused on first lien, floating rate loans, to middle market companies, announced that its Board of Directors has declared an…
REIT Insights
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American Healthcare REIT Expands Senior Housing And Care Segments By $254 Million
American Healthcare REIT expanded its portfolio, recast its credit facility and filed a registration statement for a proposed common stock offering in 2022, the Irvine, CA, real estate investment trust announced Monday in a fourth-quarter…

Skyline Apartment REIT announces increases to Unit Price and Distribution Rate as a result of strong 2022 performance
Guelph, Ontario, Canada, March 21, 2023 (GLOBE NEWSWIRE) -- Skyline Apartment REIT (“the REIT”), a Canadian private Real Estate Investment Trust, has announced an increase to its Unit Price. The REIT’s Class A and Class F Units…

3 REITs With Spectacular Returns In 2023
The volatility seen on Wall Street in 2022 has continued into 2023. The first 10 weeks of 2023 produced a strong January rally, followed by a collapse of prices in February and somewhat into March.…
NNN Insights
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Lucrative NNN Retail Deals Are Coming in 2023
The triple-net retail sector is not unfamiliar with challenges. Online shopping, a global pandemic and inflation have forced retailers to routinely adapt and respond to new consumer demands. Now, rising interest rates have pushed investment…

Financing Net Lease Assets in a Challenging Market
Faced with rising interest rates and lingering fears of a recession – assuming one isn’t already underway, commercial real estate investors experienced a turbulent summer. While many economists had hoped recent rate hikes would temper…

What the $14B GIC-Oak Street Buy Means for Net Lease
The announcement Thursday that Singapore sovereign wealth fund GIC and Oak Street, a division of Blue Owl, were acquiring STORE Capital in an all-cash deal valued at $14 billion and taking it private surprised analysts and industry experts who said it could…
QOF Insights
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QOFs Tracked by Novogradac Set Record in 2022 by Raising Nearly $10 Billion
A record $9.68 billion in equity investment was made in 2022 in qualified opportunity funds (QOFs) tracked by Novogradac. The cumulative total of investment in QOFs tracked by Novogradac reached $34.09 billion as of Dec.…

Largest QOFs Continue to Raise Majority of Equity
Qualified opportunity funds (QOFs) that have raised $100 million or more in equity accounted for 61% of all equity raised by QOFs tracked by Novogradac at the end of 2022. That continued a trend of…

Opportunity Zones Working Group Prepares for a Busy 2023
The Novogradac Opportunity Zones (OZ) Working Group was founded to identify and address technical and administrative issues that arise under the federal OZ incentive. The group provides a platform for OZ stakeholders to work together…
IRA Insights
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Self-Directed IRAs Gaining Popularity for Real Estate Investors in North Texas
Experts say that paying attention to the details is the safest and best bet to use the lesser-known investment resource While the single-family real estate market in North Texas continues to experience limited volatility, real…

Congress Passes SECURE 2.0, Forwarding Second Major Retirement Reform in Three Years
The Passage Of Sweeping Policy To Increase Retirement Saving Among Americans Now Awaits Presidential Signature. Retirement policies called SECURE 2.0 passed House of Representatives approval on Friday as part of a $1.65 trillion spending bill,…

Investors Add Commercial Real Estate to Retirement Portfolios After Volatile Year for Traditional Strategies
Cadre, a leading technology-driven real estate investment manager, announced the launch of an individual retirement account (IRA) solution, allowing investors to allocate their IRA funds into commercial real estate (CRE) through the Cadre platform. The…

Here’s How the Fed’s Latest Announcement Affects Your Retirement Account
Last week's Federal Reserve press conference might have caused a big reaction in your retirement account. Interest rates are having a huge effect on financial markets right now, and concerns about a recession and a…
401k Insights
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America’s Leading 401(k) Providers & Retirement Clearinghouse Collaborate to Implement a Nationwide Network for Auto Portability
Fidelity Investments®, Vanguard, and Alight Solutions announce that they have collaborated with Retirement Clearinghouse, LLC (RCH) to create a consortium of workplace retirement plan recordkeepers, Portability Services Network, LLC, to accelerate the nationwide adoption of…

Can I Invest in Bitcoin With My IRA or 401(k)?
One of the major perks at many jobs is a 401(k), an employer-sponsored retirement savings plan. Traditionally, 401(k) administrators have offered an assortment of mutual funds as the primary investment options for plan participants. And you…
























