1031 Exchange News & Insights

1031 Exchange Investment Education & Guides

Red brick high-rise building with dark windows seen from below against a cloudy sky

1031 Exchange Identification Rules: 3-Property, 200%, and 95% Rules

By Baker • May 6, 2026
A 1031 exchange can shelter every dollar of capital gain on the sale of investment real estate, but only if the taxpayer plays by a narrow set of rules during the identification window. Most exchanges that fall apart don't fail at closing. They fail somewhere between day 30 and day 45, when the investor is still trying to lock down what they actually want to buy and runs out of options on the list they filed with their qualified intermediary.
Row of delivery trucks parked outside a large warehouse on a sunny day

DST 1031 Exchange: Complete 2026 Investor's Guide

By jerry • May 5, 2026
Learn how to use a Delaware Statutory Trust (DST) for your 1031 exchange. Explore property types, debt matching, zero-coupon structures, and a selection checklist.
Oil pumpjack silhouetted against a colorful sunset in an open field

1031 Exchange Mineral Rights: A Complete Guide

By jerry • May 4, 2026
Discover how to execute a 1031 exchange with mineral rights and royalties. This comprehensive guide covers tax benefits, oil and gas investments, and passive income strategies for real estate investors.

Jerry Baker's Investment Memos

Modern brick-and-glass apartment building with large windows and trees in front

The Quiet Compounder: A Rational Case for the Delaware Statutory Trust

By jerry • May 5, 2026
Explore the benefits of Delaware Statutory Trusts for tax deferral & passive income. Contact us for tailored investment solutions.
Modern apartment buildings with balconies and large windows under a cloudy sky

Passive Real Estate Has Swung Too Far Toward Simplicity

By jerry • May 5, 2026
Explore the risks of simplistic real estate investments. Consider DSTs for safer 1031 exchange solutions. Contact us for personalized advice.
Snowy park with leafless trees and a small monument, backed by city skyscrapers in winter.

Deferred, Then Gone: 721 DST Exchanges, Estate Planning, and Retirement

By jerry • May 5, 2026
Learn how 721 DST exchanges help defer capital gains taxes. Contact us to explore tailored investment solutions.

The content published in 1031 Exchange News & Insights — including blog articles, market commentary, case studies, interviews, guides, and any other editorial content — is provided solely for educational and informational purposes. It is intended to help readers develop a general understanding of the topics discussed and is not tailored to the financial situation, objectives, or needs of any particular individual or entity.

Nothing in this article constitutes investment, legal, tax, or accounting advice, nor a recommendation, endorsement, offer, or solicitation to buy, sell, or hold any security, sponsor, asset class, or investment strategy. References to specific investments, sponsors, properties, asset classes, or transactions — including in case studies or illustrative examples — are for educational purposes only and should not be interpreted as recommendations.

The views, opinions, analyses, forecasts, and commentary expressed in this article reflect the personal perspective of the author at the time of publication and do not necessarily reflect the views of Baker 1031 Investments as a whole. Such opinions may be incorrect, incomplete, or subject to bias, and may change without notice. Readers should treat all editorial content critically and conduct their own independent research before acting on any information presented.

Although we make every effort to ensure the accuracy of information published, the content may contain errors, omissions, outdated information, or discrepancies — including with respect to data sourced from investment sponsors, third-party publications, public filings, or market reports. Tax laws, regulations, market conditions, and sponsor-specific information change frequently, and content may not be updated to reflect such changes. Information specific to a particular sponsor or offering should always be verified directly with that sponsor.

Any decision to invest in a Delaware Statutory Trust (DST), Section 1031 exchange replacement property, or other private placement security must be based solely on the applicable Private Placement Memorandum (PPM) and related offering documents — not on any blog article, case study, or other editorial content on this site. The PPM contains material information, including risk factors, fees, conflicts of interest, and tax considerations, that is not reproduced in editorial content.

Any historical performance figures, case study outcomes, or transaction results referenced in this article are illustrative only. Past performance is not indicative of future results, and the outcomes described may not be representative of typical investor experiences. All investments carry risk, including the potential loss of principal.

Before making any investment, tax, or legal decision based in whole or in part on information contained in this article, you should consult with your own qualified financial, legal, and tax advisors regarding your specific circumstances.