Yes, there are several options for investors who own a partnership interest and want to complete a 1031 exchange:
There is no fee payable in connection with the IncomePlus Fund’s exercise of the fair market value option.
No. However, if the IncomePlus Fund elects not to acquire the DST interest, you can opt to do a subsequent 1031 exchange.
No. The investor is required to remain in the DST until the asset is either acquired by the IncomePlus Fund or sold to a …
The DST trustee will send DST investors a grantor letter that provides taxable income details. If the DST interests are exchanged for units in …
Cash flow during the DST period is a function of many variables, including cap rate, financing costs and property-level expenses. While cash flow can …
Origin Exchange’s Delaware Statutory Trust (DST) real estate assets are consistent with Origin’s stringent investment criteria: multifamily properties in the path of growth, geographically diversified …
Can I invest in a DST through a business entity such as a trust, LLC, partnership or corporation?
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Yes, but continuity of title is required for 1031 exchange compliance. This means that the same entity that sells the relinquished property must acquire …
Investors in Origin Exchange must be accredited investors.
The minimum investment is $250,000. There is no cap on how much you can invest.
Delaware Statutory Trusts (DSTs) must adhere to strict IRS regulations to qualify for 1031 exchange tax deferral benefits. These rules, often called the “seven …
If the IncomePlus Fund chooses to acquire the DST, the redemption program is the same as the IncomePlus Fund’s.
Distributions are paid monthly. After closing, you will receive a prorated distribution for the remainder of that month, which will be paid the following …
Our goal is to have one 1031 exchange opportunity every quarter.
The two-year period does not start when the DST is created. Instead, it begins after the final investor has entered the DST.
In a 1031 exchange, you must identify replacement properties with your qualified intermediary within 45 days of selling your relinquished property. After this 45-day …
Boot refers to any non-like-kind property received in a 1031 exchange, such as cash, debt relief or personal property. While receiving boot does not …
A qualified intermediary (QI) is a required third party in a 1031 exchange that holds the proceeds from the sale of a relinquished property …
No, there is nothing within the DST structure to reinvest distributions into during this phase. However, you can set up monthly distributions to be …
While Delaware Statutory Trusts (DSTs) offer tax benefits and passive ownership, they also come with certain limitations that investors should consider before investing. Lack …
A Delaware Statutory Trust (DST) allows investors to defer taxes, eliminate management responsibilities, and access institutional-quality real estate through a 1031 exchange. Key benefits …
A Delaware Statutory Trust (DST) is a legally recognized trust structure that allows multiple investors to co-own fractional interests in institutional-grade real estate. DSTs …
Through Origin Exchange, investors can exchange their properties for professionally managed, institutional-quality DST assets, earning monthly distributions and potential capital appreciation. KEY BENEFITS
While a 721 exchange offers significant benefits, investors should be aware of key considerations before making the transition:
A 721 exchange allows investors to contribute property to a partnership in exchange for operating partnership (OP) units, providing ownership interest and access to …
A 721 exchange, also known as an UPREIT (umbrella partnership real estate investment trust) exchange, allows investors to exchange real estate for partnership interest …
A 1031 exchange allows investors to defer capital gains taxes and reinvest 100% of their proceeds. Selling an investment property outright may make sense …
The 1031 exchange timeline begins as soon as the relinquished property is sold. Investors must adhere to strict deadlines to qualify for tax deferral: …
The like-kind requirement means that the relinquished property, or property being sold, and the replacement property, the property being acquired, must both be real …
A 1031 exchange is a tax-deferral strategy that allows real estate investors to sell an investment property and reinvest the proceeds into a “like-kind” …
Yes, a 1031 exchange can be used to consolidate multiple properties into a single replacement asset. One common strategy is exchanging multiple properties into …
In addition to the benefits of tax deferral (until Dec. 31, 2026) and tax exemption on appreciation of the capital gain investment (if investment …
What is the difference between a 1031 exchange and a Qualified Opportunity Zone (QOZ) investment?
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A 1031 exchange and a QOZ investment both offer tax benefits but differ in eligibility, investment flexibility and long-term tax treatment. 1031 Exchange QOZ …
The minimum investment is $50,000.
With the Trump administration, we are optimistic that the Tax Cuts and Jobs Act of 2017 will be extended, but we do not know …
When we have raised $200 million or Dec. 31, 2025, whichever occurs first.
We have closed on one asset, Biltmore Village in Asheville, N.C. It is located across the highest-performing multifamily project in the market and less …
If an investor chooses to redeem before being invested for at least 10 years, they may not realize any or all of the potential …
The fund will make three different types of distributions: Distributions of refinance proceeds These are considered “debt-financed” distributions, which will be treated as a …
Yes. If an investor has a net capital loss in a year that’s made up of a gross loss that outweighs a gross capital …
To elect to defer tax on an eligible gain, the taxpayer must report the gain on the applicable IRS tax form for the taxable …
A capital gain occurs when you sell or dispose of a capital asset for more than its original purchase price or cost basis. It …
It depends on the type of trust. Generally, revocable trusts are grantor trusts. The grantor pays the income and capital gain taxes generated by …
If a QOZ fund investor dies while still holding their QOZ fund interest, it does not trigger a taxable event. Their beneficiary steps into …
For RIC or REIT capital gain dividends, the taxpayer can choose to begin the 180 days on either:
In general, the 180-day period begins on the day the gain is recognized by the taxpayer. Special considerations for how the 180-day rule applies …