Bluerock Value Exchange (BVEX) announces $1.5M in special distributions to investors, highlighting strong DST portfolio performance and enhanced returns.

A 1031 exchange offers a powerful strategy for deferring capital gains tax that can arise from the sale of business or investment real estate. By exchanging real property for like-kind real estate, property owners can defer taxes and use the proceeds to acquire a replacement property. It's crucial to follow specific guidelines for a successful 1031 exchange transaction.

The Qualified Opportunity Zone (QOZ) program, established in 2017 as part of the Tax Cuts and Jobs Act, focuses on economically challenged communities and census tracts across the country. Opportunity zones incentivize investors to allocate funds to spur development and job creation in exchange for a temporary tax deferral and, ultimately, complete tax elimination.

REITs, or real estate investment trusts, are companies that combine the capital of many investors to acquire or invest in income-producing commercial real estate and related assets. These real estate companies must meet a number of requirements to qualify as a REIT.

A 721 exchange exercises a tax provision that allows for the non-recognition of gains when assets are contributed to a partnership in exchange for partnership interests. Leveraging an UPREIT, income-producing property owners may defer taxation of capital gain until partnership interests are redeemed for REIT shares or cash.