Looking to defer taxes, simplify estate planning, and gain passive exposure to institutional-quality real estate? A Basic Guide to 721 Exchanges from Origin Investments walks you through how this strategy—also known as a 721 UPREIT exchange—can convert property ownership into operating partnership (OP) units, providing enhanced liquidity, diversification, and monthly income without active management. Download the guide to explore the full process, key benefits, and how it compares to a traditional 1031 exchange.