Guides & Learning Center
In-depth, interactive guides to every tax-advantaged real-estate strategy we work in — built to teach, with calculators and decision tools you can actually use. Start with your goal, or browse the full library below.
However you got here — a property to sell, a portfolio to simplify, a retirement to fund, or an estate to pass on — there's a path through these strategies that fits. These guides explain each one plainly, then give you the tools to run your own numbers.
Prefer to talk to a person? Our Strategies pages cover how we work in each area, and you can reach an advisor anytime.
Start with your goal
Four common situations and the guides that walk you through them, in order.
I'm selling appreciated property
- 1031 Exchange — the rules, deadlines & boot
- Delaware Statutory Trusts — the passive replacement
- Opportunity Zones — the non-1031 alternative
I want to retire from being a landlord
- Retirement Planning — passive income, sized
- DSTs — hands-off monthly income
- REITs & 721 — diversify with a path to liquidity
I want to make it easy on my heirs
- Estate Planning — the step-up & divisibility
- DSTs — divisible interests for heirs
- 721 UPREIT — divisible units + liquidity
I want institutional real estate exposure
- REITs — public, non-traded & private
- Mineral & Royalty Interests — high-yield real property
- Opportunity Zones — long-horizon, tax-free growth
The full library
Eight definitive guides, each with interactive calculators and decision tools. Current for 2026.
1031 Exchanges
The like-kind exchange that defers capital-gains tax indefinitely: what qualifies, the equal-or-up and boot rules, the 45- and 180-day deadlines, and replacement strategies.
Delaware Statutory Trusts
Fractional, passive interests in institutional real estate — the most common 1031 replacement — explained with live data on 82 sponsors and their track records.
721 Exchange (UPREIT)
Trade a DST for operating-partnership units in a REIT, tax-deferred — the one-way move into diversified, liquid-eventually ownership, and what it does to your tax.
Private & Non-Traded REITs
How private and non-traded REITs differ from public ones — NAV pricing, redemption gating, the 20% dividend deduction, and the 721 connection from DSTs.
Opportunity Zone Funds
Defer almost any capital gain and grow it federally tax-free over ten years — with the 2026 recognition deadline and the permanent OZ 2.0 program from 2027.
Mineral Rights & Royalties
When oil, gas, and mineral interests qualify as like-kind real property for a 1031 — the perpetual-vs-term rule, like-kind matching, and depletion.
Estate Planning
The step-up in basis, "swap till you drop," and how DSTs, 721s, and Opportunity Zones serve different estate goals — and make inheritance easier on heirs.
Retirement Planning
Turn active rentals into passive, tax-sheltered retirement income — across DSTs, REITs, 721 UPREITs, mineral royalties, and Opportunity Zones.
Ready to act?
Our Strategies pages cover how Baker 1031 works in each area, plus current offerings for accredited investors.
View Strategies →Latest research
Timely market commentary and shorter reads complement these evergreen guides over on Insights.
Read Insights →