Replacement Property Resources
At Accruit, we strive to make strong connections not only within the 1031 exchange space, but across the Real Estate industry. In doing so, we have developed relationships with various companies that offer Those certain items of real and/or personal property qualifying as “replacement property” within the meaning of Treasury Regulations Section 1.1031(k)‑1(a) and either: (a) received by the taxpayer within the designation period in accordance with Treasury Regulations Section 1.1031(k)‑1(c)(1) or (b) identified in a written designation notice signed by the taxpayer and hand delivered, mailed, telecopied or otherwise sent to the qualified intermediary before the end of the designation period in accordance with Treasury Regulations Sections 1.1031(k)‑1(b) and (c). The definition of “replacement property” shall not include property the identification of which has been revoked by the taxpayer in accordance with Treasury Regulations Section 1.1031(k)‑1(c)(6); (“New Asset”) Property or properties properly received by a taxpayer as part of a 1031 exchange. Replacement Property options and services, as well as other professional services.
We do not receive commission or any other form of compensation from the companies below; however, they may refer taxpayers in need of Qualified A person acting to facilitate an exchange under section 1031 and the regulations. This person may not be the taxpayer or a disqualified person. Section 1.1031(k)-1(g)(4)(iii) requires that, for an intermediary to be a qualified intermediary, the intermediary must enter into a written "exchange" agreement with the taxpayer and, as required by the exchange agreement, acquire the relinquished property from the taxpayer, transfer the relinquished property, acquire the replacement property, and transfer the replacement property to the taxpayer. Intermediary services for a 1031 exchange to us.
Replacement Property Resources
Delaware Statutory Trusts (DSTs) and Tenants In Common (TICs)
Both Delaware Statutory Trusts and Tenants In Common are forms of fractional interest ownership in a property(ies) allowing an investor the opportunity for ownership in an investment grade property larger than they could invest in personally.
DST Investment Sponsors
Four Springs
Four Springs offers diversified net-leased tax-deferred exchange solutions for astute real estate investors nationwide. Focused on credit single tenant commercial properties across the industrial and medical sectors, Four Springs’ management team has relied on decades of experience and expertise to acquire over $1 billion in net leased real estate since inception.
Types of Investment Options: DSTs, with a focus on industrial and medical net-leased properties, Whole properties and customized solutions, UPREITS
Contacts
Chris Neary
(732) 749-7327
cneary@4springscapital.com
Starwood Capital Group
Starwood Capital Group is a private investment firm with a primary focus on global real estate. Since its inception in 1991, the Firm has raised over $75 billion of capital and currently has approximately $115 billion of assets under management. Over the past 32 years, Starwood Capital has invested in excess of $245 billion of assets, including properties within every major real estate asset class.
Starwood Capital’s hallmark is to invest opportunistically, moving between geographies, asset classes and positions in the capital stack as the Firm perceives risk/return dynamics to be evolving. To execute this strategy, Starwood Capital has built up geographic and asset-class expertise in the Firm’s targeted markets.
Types of Investment Options: DSTs
Visit Starwood Capital Group Website.
Contact
Phil Shankweiler CFA, CAIA, CFP®
(484) 467-1308
pshankweiler@starwood.com
Walton Global
Walton Global is a land asset management and global real estate investment company focused on pre-development land in the path of growth. Founded in 1979, Walton currently manages US $4.37 billion of real estate assets on behalf of investors. Walton has a track record of over 300 exits and $2.5 billion distributed back to investors.
Walton offers land-based DST offerings focus on GROWTH while prioritizing long term appreciation rather than immediate income. This provides investors with higher potential for value appreciation and expected shorter hold periods.
Types of Investment Options: All Equity DSTs targeting land
Contacts
Katie Hubbard
(303) 981-2686
k.hubbard@waltonresec.com
NexPoint
NexPoint is an alternative investment firm based in Dallas, Texas, with assets under management of over $17.1 billion. The firm is structured around three major business areas: real estate, corporate credit and equities, and insurance solutions.
NexPoint’s businesses span asset classes, industries, and strategies, providing the flexibility to invest across capital structures and market environments. Serving a diverse client base, NexPoint’s investment strategies are offered in a range of vehicles and fund structures, including mutual funds, public and private REITs, tax-advantaged vehicles, private funds, and separate accounts.
Types of Investment Options: DSTs
Contacts
Brian Sanborn
(214) 604-7696
bsanborn@nexpoint.com
Daniel Castaneda
(817) 372-0906
dcastaneda@nexpoint.com
DST Advisors
Realized®
Realized® helps you exchange 1031-eligible investment properties for portfolios of commercial real estate that are customized to your shifting income needs, risk appetite, and investment goals across generations. By creating portfolios of fractional interests in Delaware Statutory Trusts (DSTs), Realized makes it easy to diversify investments across real estate sectors, geographies, and Sponsors.
Types of Investment Options: DSTs
Contact
Clay Schmidt
(512) 827-3652
cschmidt@realized1031.com
Syndicated Equities
Syndicated Equities is a private real estate investment firm that provides its clients with nationwide access to institutional-quality real estate opportunities. Syndicated Equities works closely with investors completing Internal Revenue Code Section 1031 states that "no gain or loss shall be recognized on the exchange of property held for productive use in a trade or business or for investment if such property is exchanged solely for property of like kind which is to be held for productive use in a trade or business or for investment." 1031 Exchange s, they have provided over $750 million of credit tenant, net leased properties for investors as either replacement property or as a new equity investment.
Types of Investment Options: DSTs, Single/Multi-Tenant Retail, Single/Multi-Family, and Credit and Net Leased Properties
Visit the Syndicated Equities Website.
Contacts
Andy Raney
(303) 941-2639
andy@syneq.com
Tracy Treger
(312) 640-9023
ttreger@syneq.com
1031 Investment Real Estate
1031 Investment Real Estate is a 1031 replacement property solutions consultant utilizing the broadest Delaware Statutory Trust platform in the industry which allows them to structure highly optimized, diversified, and risk adjusted replacement property portfolio solutions tailored to meet client needs for preservation of capital, cash flow and appreciation.
Types of Investment Options: DSTs and Opportunity Zones
Visit 1031 Investment Real Estate Website.
Contact
Greg McEwin
(385) 292.1031
greg@1031ire.com
Tangible Wealth Solutions
Tangible Wealth Solutions (TWS) is a wealth management firm that specializes in investment real estate and advanced tax strategies, and has helped many clients successfully Internal Revenue Code Section 1031 states that "no gain or loss shall be recognized on the exchange of property held for productive use in a trade or business or for investment if such property is exchanged solely for property of like kind which is to be held for productive use in a trade or business or for investment." 1031 Exchange into DSTs, Oil & Gas, and mineral rights.
TWS utilizes their expansive investment network to structure diversified portfolios of passive real estate investments that align with the clients' Internal Revenue Code Section 1031 states that "no gain or loss shall be recognized on the exchange of property held for productive use in a trade or business or for investment if such property is exchanged solely for property of like kind which is to be held for productive use in a trade or business or for investment." 1031 Exchange , financial and estate planning goals, and overall investment portfolio.
Types of Investment Options: DSTs, Oil & Gas and Mineral Rights, Opportunity Zones, and Alternative Investments (non-1031)
Visit Tangible Wealth Solutions Website.
Contacts
Conner Jackson
(402) 201-1792
cjackson@tangiblewealthsolutions.com
Bernardo Asset Management
Founded in 1991 and located in Evergreen, Colorado, Bernardo Asset Management (BAM) is a boutique alternative investment real estate securities firm specializing in Internal Revenue Code Section 1031 states that "no gain or loss shall be recognized on the exchange of property held for productive use in a trade or business or for investment if such property is exchanged solely for property of like kind which is to be held for productive use in a trade or business or for investment." 1031 Exchange Replacement Properties utilizing the Delaware Statutory Trust (DST) investment structure which is appropriate for 1031 tax-deferred exchanges. BAM researches the marketplace of DST Sponsors nationwide to find real estate solutions which meet the investor’s objectives, defer capital gains and depreciation recapture taxes, and provide passive monthly income. Client-centered customer service, trust, hard work and professionalism distinguish Bernardo Asset Management from the marketplace of DST consultants.
Types of Investment Options: DSTs
Visit the Bernardo Asset Management Website.
Contacts
Wayne Bernardo
(303) 981-1387
wayne@bernardoasset.com
Credit and Net Lease Properties
Credit and Net Lease properties entail a lease of usually 10+ years between the property owner and the tenant with a high credit rating, in which the tenant pays all fees associated with the property including real estate taxes, maintenance, insurance, etc.
Top Hand Realty Advisors
Top Hand Realty focuses on advising agricultural and main street businesses on 1031 exchanges into high-quality commercial real estate that may provide long-term, stable income. They are CPAs, analysts and real estate brokers -- a combination that makes them uniquely qualified to help their clients.
Types of Investment Options: Single/Multi-Tenant Retail and Credit and Net Leased Properties
Visit the Top Hand Realty Website.
Contacts
Jack Sauther, CPA, Broker
(406) 586-0356
Jack@TopHandAdvisors.com
Diana Sauther
(406) 586-0356
Diana@TopHandAdvisors.com
Bear Wells Realty Investments
Bear Wells Realty Investments is a boutique-style investment real estate consulting firm specializing in properties with Federal Government agencies as tenants. The firm optimizes investment opportunities for a broad range of property owners through a full spectrum of services. The firm’s expertise lies in working with investors by guiding and educating them through the process of buying and selling real estate with tenants backed by the full faith and credit of the US treasury.
Types of Investment Options: Federal Government Tenanted Buildings & Credit Rated Single Tenants
Contact
Karen Wells
(425) 681-5281
wells@bearwells.net
Single and Multi-Family Rental Properties
Single and Multi-Family properties wholly owned by the property owner, the (“Exchangor” or “Taxpayer”) Person intending to conduct a 1031 tax deferred exchange, who transfers a relinquished property and thereafter receives a replacement property. Exchanger , and intended to be utilized as short-term or long-term rentals.
For a vacation or second home to qualify for a Internal Revenue Code Section 1031 states that "no gain or loss shall be recognized on the exchange of property held for productive use in a trade or business or for investment if such property is exchanged solely for property of like kind which is to be held for productive use in a trade or business or for investment." 1031 Exchange , the Revenue Procedure specifically provides that the property (a) must have been owned by the taxpayer for at least 24 months prior to the 1031 exchange, (b) during each 12 month period prior to the sale, the property must have been rented for a minimum of 14 days, and (c) the taxpayer’s use of the property must not exceed 14 days, or 10% of the time that it was rented, whichever is greater.
Secondary Markets
Secondary Market DSTs are DSTs originally purchased by an investor who now wants, or needs, to liquidate prior to the end of the DSTs holding period. The investor is selling their share of the DST, often at a potential discounted purchase price. The buyer is often able to enter the DST at a lower price point and with a shorter holding period.
LODAS Markets
LODAS Markets is a state-of-the-art technology platform that gives investors an efficient way to buy and sell alternative securities with ease. They assist 1031 investors to access DST offerings in their secondary market which is traditionally very challenging for investors to access and participate in, plus they have zero fees for buyers.
Types of Investment Options: Secondary Market DSTs
Contacts
Shawn O’Shaughnessy
(314) 306-1397
shawn@lodasmarkets.com
Disclaimer: There are many other options available as well, and the presence of a firm on this list should not be interpreted as an endorsement, nor should the absence from this list be construed negatively. Accruit gets no commission or other compensation from them, although they do sometimes refer taxpayers to us who need a Qualified A person acting to facilitate an exchange under section 1031 and the regulations. This person may not be the taxpayer or a disqualified person. Section 1.1031(k)-1(g)(4)(iii) requires that, for an intermediary to be a qualified intermediary, the intermediary must enter into a written "exchange" agreement with the taxpayer and, as required by the exchange agreement, acquire the relinquished property from the taxpayer, transfer the relinquished property, acquire the replacement property, and transfer the replacement property to the taxpayer. Intermediary for their exchange. Accruit makes no endorsement or representation of any kind regarding any of them or the services they render or whether their 1031 programs qualify for the purpose intended.