1031 Exchange, Intelligently with Jerry Baker.
Delaware Statutory Trust (DST) Properties For Your 1031 Exchange
$4 Trillion+ AUM
Our platform’s investment sponsors manage more than $4 trillion of investor capital.
250,000+ Investors
Baker 1031 has educated and transacted with over 250,000 real estate investors.
19.80% Annual Returns
The sponsors on our platform have averaged a 19.80% net annual return.
60+ Years
Our firm has a 60-year legacy of real estate investment, management, and development.
Find The Right DST Property for Your 1031 Exchange
What is a DST? A Delaware Statutory Trust (DST) holds title to real estate and allows multiple investors to own a fractional share. DSTs are commonly used in 1031 exchanges to defer capital gains taxes while earning passive income from professionally managed properties. View all available DSTs →
Explore DSTs By:
Explore Our 1031 Exchange Strategies
Invest alongside leading institutional firms to complete your 1031 exchange. Access Delaware Statutory Trusts (DSTs), 721 Exchange REITs, oil & gas royalties, and custom exchange solutions — all designed for accredited real estate investors and their 1031 exchanges.
721 Exchange (UPREIT) DSTs
1031 Exchange into a Private REIT
A 721 exchange (UPREIT) allows investors to exchange their DST shares into a REIT on a tax-deferred basis. This means you can move from a single DST property into a larger, more diversified REIT portfolio for potentially increased income and liquidity — without triggering capital gains taxes.
Mineral Rights / Royalties
Oil & Gas For 1031 Exchanges
Oil and gas royalties offer a different path for 1031 exchange investors. Mineral owners hold an interest in the subsurface real estate beneath a property. When energy companies drill wells and produce oil or gas, they must pay a royalty to the mineral owner.
Custom Exchange Platform
Custom Exchange: Short-Term 1031 Solution
Designed for investors with $5M+ in 1031 equity, this program offers tailored sole-ownership deals. After 1–3 years, you receive a no-obligation purchase offer at 1% annual appreciation, providing enhanced income, growth, liquidity, and estate planning.
Delaware Statutory Trusts (DSTs)
Complete A 1031 Exchange
A Delaware Statutory Trust (DST) lets accredited investors complete a 1031 exchange while moving into a fully passive investment. Investors receive their share of rental income, tax deductions, long-term growth potential, and estate-planning benefits.
Our 1031 Exchange Investment Process
We help real estate investors complete their 1031 exchanges by placing them into high-quality Delaware Statutory Trust (DST) properties. We build a custom diversified portfolio of DSTs based on your cash flow needs, investment goals, and 1031 exchange requirements. Get Started: Access1031 DST Properties →
Step One
Tell Us About Your Exchange
Share your 1031 exchange details and investment goals. We help you understand your options.
Step Two
Review Curated Investments
We match you with pre-vetted options from leading institutional sponsors that fit your exchange.
Step Three
Complete Your 1031 Exchange
Complete your 1031 exchange — often in 1 to 3 business days — and start receiving passive income.
How can we help you?
Baker 1031 Investments helps real estate investors complete their 1031 exchanges by placing them into high-quality Delaware Statutory Trust (DST) properties. We partner with institutional-grade investment sponsors — the same firms that manage money for pension funds and endowments — so our clients get access to real estate that's normally out of reach for individual investors.
Jerry Baker, our founder, works one-on-one with each client. He builds a custom 1031 exchange portfolio based on their specific income needs, investment goals, and 1031 exchange requirements.
Today, 30% of sophisticated real estate investors choose Baker 1031 Investments for their 1031 exchange needs.
Learn More About What We do & How We Do it
-
Baker 1031 Investments helps individual real estate investors invest alongside leading institutional firms to complete their 1031 exchange. We provide our clients with access to Delaware Statutory Trusts (DSTs), 721 Exchange REITs, oil & gas royalties, and custom exchange solutions — all designed for accredited real estate investors.
Jerry Baker, our founder, works one-on-one with each client. He builds a custom 1031 exchange portfolio based on three things:
Your income needs
Your investment goals
Your exchange timeline and requirements
-
Under IRS Section 1031, you can defer 100% of your capital gains, depreciation recapture, and state taxes if you reinvest the proceeds from a property sale into a "like-kind" replacement.
The IRS recognizes a beneficial interest in a DST as direct property ownership for tax purposes. This means you can sell your "active" property (like a rental home or small office) and buy into a "passive" DST (like a 300-unit apartment complex or a Class-A distribution center) without triggering a tax bill.
-
A Delaware Statutory Trust (DST) holds title to real estate and allows multiple investors to own a fractional share. DSTs are commonly used in 1031 exchanges to defer capital gains taxes while earning passive income from professionally managed properties.
-
A 721 exchange, also known as an UPREIT (Umbrella Partnership Real Estate Investment Trust), is a tax-deferred transaction under IRC Section 721 in which an investor contributes property or DST interests to an Operating Partnership in exchange for units in a REIT.
A 721 exchange (also called an UPREIT transaction) allows investors to exchange their DST shares into a Real Estate Investment Trust (REIT) on a tax-deferred basis. This means you can move from a single DST property into a larger, more diversified REIT portfolio — without triggering capital gains taxes.
With a 721 exchange DST, investors first receive the benefits of a DST: tax deferral, stable income, and capital preservation. After a holding period, they can then access a more broadly diversified REIT. The REIT is structured to provide monthly income, additional growth potential, liquidity through a redemption program, and enhanced estate planning benefits.
-
Baker 1031 Investments helps real estate investors complete their 1031 exchanges by placing them into high-quality Delaware Statutory Trust (DST) properties. We partner with institutional-grade investment sponsors — the same firms that manage money for pension funds and endowments — so our clients get access to real estate that's normally out of reach for individual investors.
Today, 30% of sophisticated real estate investors choose Baker 1031 Investments for their 1031 exchange needs.
-
Jerry Baker founded Baker 1031 Investments after more than a decade on Wall Street. He worked with real estate private equity funds and hedge funds, and was directly involved in over $10 billion of real estate deals.
He started this firm because he saw a gap: individual real estate investors didn't have the same access to institutional-quality investments that big institutions did.
Baker 1031 Investments was built to fix that.
-
While Baker 1031 Investments makes every effort to work with all individual real estate investors, we have some minimum requirements:
Our investment opportunities are only open to Accredited Investors.
Investors in our programs are required to be citizens of the United States.
Minimum investment requirements are generally $100,000.
-
Yes, Baker 1031 Investments has a robust partnership program for real estate agents and brokers.
-
Estimates of "250,000 investors" and "30% market share" are derived from an October 2025 analysis of third-party data. The active investor market (estimated at 566,664) was calculated using Crexi’s 2M user base, filtered to exclude agents, brokers, and service providers, and limited to users active in investment sales. Comparing the Baker 1031 database of 255,000+ entities against this adjusted total results in a 30% market penetration estimate.
The figures and calculations provided constitute a market share estimate based on unverified third-party data and internal assumptions utilized to define the estimated market; Baker 1031 Investment has not independently verified the accuracy of the underlying data, and the term "experienced real estate investors" is defined exclusively by this methodology and its internal assumptions. This communication is not a guarantee of future results, a testimonial, or a statement of performance for any investment product or service, and its accuracy is subject to the inherent limitations of the underlying data and the validity of the internal exclusion assumptions.
The calculated platform averages presented reflect a statistical average of data provided by the specific investment sponsors listed here. The figures used in these averages are collected from self-reported statistics provided directly by the respective firms within their Private Placement Memorandums (PPMs). This information is provided solely for illustrative and educational purposes and is not intended to serve as the basis for any investment decision, nor does it constitute investment advice, a recommendation, or an offer to sell or a solicitation of an offer to buy any security.
Due to the nature of self-reporting, the data presented may be incomplete, unverified, or subject to correction, and we make no representation or warranty as to its accuracy, completeness, or timeliness. Past performance is not indicative of future results, and all investments involve risk, including the possible loss of principal. The platform average represents a limited sample, and results from individual sponsors may vary materially. For complete underlying data, data from other investment sponsors, and/or additional detail, please contact us directly. The selection of results shown are a small fraction of the total amount of realized investments and are not guarantees of future results. There are often differences between the performance results and the actual results shown and other investments' outcomes. Delaware Statutory Trust (DST) investments are subject to volatility and loss of investor principal.