Page 36 - amm2

WHY DST 1031 EXCHANGES ARE GROWING IN POPULARITY
FA
tax deferral tools available. Under
OR THOUSANDS OF MULTIFAMILY INVESTORS
1031 exchange is considered by many to be one of the most effective
BY DWIGHT KAY
Founder
Kay Properties and Investments, LLC
used for $100,000 transactions and it is used for $100,000,000+ transactions – and everything in between. Now...although you may have heard of a 1031 Exchange, a surprising number of professionals – including investors, Certified Public Accountants, real estate brokers, and attorneys – do not know about the use of a Delaware Statutory Trust (DST) to complete a 1031 exchange.
DSTs offer you the unique opportunity to complete a 1031 exchange – and realize its tax advantages – without the hassle of taking on the management responsibilities that come with typical 1031 exchanges into traditional real estate. A DST 1031 investment offers many potential benefits for someone who is looking to sell their appreciated real estate. Not only does it allow you to defer your capital gains tax if you use it to complete a 1031 exchange – something that looks to be even more important in a higher tax rate environment – a DST can also offer potential benefits, such as:
Please turn to page CS-17
IRS Code Section 1031, investment real estate owners are able to defer the capital gains tax on the sale of appreciated investment property if
they reinvest in “like-kind” property. Real estate held for business or investment purposes can qualify as “like-kind” property, including the following:
• Single-Family Rentals
• Apartment Complexes
• Office Buildings
• Self-Storage Facilities
• Industrial Buildings
• Triple Net (NNN) Leased Properties
• Other Types of Commercial Properties
This offers a fantastic tool that many real estate investors have employed for 100 years. It is
Kay Properties and Investments, LLC is a national Delaware Statutory Trust (DST) investment firm with offices in Los Angeles, San Diego, San Francisco, Seattle, New York City and Washington DC. Kay Properties team members collectively have over 94 years of real estate experience, are licensed in all 50 states, and have participated in over $7 billion of DST real estate. Our clients have the ability to participate in private, exclusively available DST properties as well as those presented to the wider DST marketplace; with the exception of those that fail our due-diligence process. To learn more about Kay Properties please visit: www.kpi1031.com Call: 1-855-899-4597 or email: info@Kpi1031.com
CS-14 DECEMBER 2021 - APARTMENT MANAGEMENT MAGAZINE