1031 Tax Deferral Plus Passive Income

How It Works

Through our platform, investors can exchange their properties for professionally managed, institutional-quality DST assets, receiving monthly distributions and the potential for capital appreciation.


1031 Exchange

Sell your investment property and complete a 1031 exchange into a Delaware Statutory Trust (DST). Receive fractional ownership interests and monthly distributions from the DST.

721 Exchange

DST interests may be acquired by the Origin IncomePlus Fund, for units in its subsidiary operating partnership (OP), in a tax-deferred exchange under Section 721.*

Program Benefits


Defer Your Taxes Indefinitely

Taxes including federal capital gains, state income and depreciation recapture are deferred and the basis from the original property rolled over.


Generate Passive Income

Landlords exchange day-to-day property management for the benefits of a passive, monthly income stream.


Access Institutional-Quality DST Assets

Investors can exchange privately held properties for interest in Class A multifamily assets sourced and managed by our team of experts.


Simplify Your Estate Planning

Beneficiaries inherit interest in a security, rather than a property, through an estate or trust—with little or minimal tax implications if they decide to liquidate the real estate.

Calculate Your Tax Savings

Get access to institutional-quality DST assets without high fees.

Syndicated DSTs through brokers can have upfront fee structures as high as 14%. Origin Exchange’s fee structure is simple: We charge an acquisition fee and a fee for organizational and offering expenses. And we don’t pay any brokerage sales commissions, which means more of an investor’s capital is going into the purchase of real estate.

Upfront FeesORIGIN EXCHANGEDST Market Range
Acquisition Fee1.0%-1.5%0.0%-4.0%
O&O Expenses0.5%-1.0%0.5%-2.0%
Selling CommissionsCancel-Aqua5.0%-6.0%
Managing Broker Dealer FeeCancel-Aqua1.0%-1.5%
Dealer Manager FeeCancel-Aqua1.0%-1.5%
Finance Coordination FeeCancel-Aqua0.0%-1.0%

Three Reasons to Invest with Origin Exchange


Low-Fee DST

We charge a low fee to participate. No sales commissions. No dealer manager fee. No broker fee.


Quality Real Estate

We focus exclusively on Class-A private multifamily real estate which has consistently generated higher returns with a lower level of risk than other property types.1


IncomePlus Fund Option

Origin’s IncomePlus Fund invests in core, core-plus and value-add properties, making it flexible in changing economic situations.


Frequently Asked Questions

What are the fees for Origin Exchange? 

Origin only charges an acquisitions fee of 1.5% to 2.5%. There are no ongoing management fees. However, Origin is entitled to be reimbursed for the DST organizational and offering expenses.

Can I invest in the DST through a business entity (i.e., a trust, limited liability corporation, partnership or corporation)?

The entity that is selling the asset to be exchanged in a 1031 exchange transaction must be the entity that acquires the DST interest. For instance, if a business partnership owns the investment, the partnership must make the DST investment. 

How much yield can I expect during the DST hold period?

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 vary depending on market and property attributes, we anticipate the DST will generate an average of 4.25% to 5% cash flow during the holding period.

What tax forms will I receive, and when can I expect them?

DST investors will receive a “substitute 1099” from the DST trustee, which will provide the investor with taxable income details. If the DST interests are exchanged for units in the operating partnership, the investor will receive a K-1, which reports the investor’s income share and provides comprehensive information about the investor’s deductions and other tax-related items about the partnership.

What happens to my DST interests if the IncomePlus Fund does not execute its fair market value option?

If the IncomePlus Fund does not execute its fair market value option to acquire the DST, the expectation is that the asset will continue to be held by DST investors until it is sold. At that time, the investor could elect to complete another 1031 exchange or take cash and pay taxes on the investment.

  1. The data’s source is the National Council of Real Estate Investment Fiduciaries (NCREIF) Property Index and represents the average annualized return over each five-year period from 1/1/1990 to 12/31/2023. Returns are unlevered.