# Baker 1031 — DST & 1031 Exchange Advisors > Baker 1031 is a Delaware Statutory Trust (DST) and 1031 exchange brokerage that helps accredited investors defer capital gains and own institutional real estate passively — through DSTs, 1031 and 721 (UPREIT) exchanges, Opportunity Zone funds, mineral & royalty interests, and REITs. Baker 1031 operates an independent DST offerings marketplace, a directory of 82 tracked sponsors with realized full-cycle track records, a market-data center, and an educational insights library. Securities offered through Aurora Securities, Inc. (member FINRA/SIPC). Content is informational only and is not an offer to sell or a solicitation to buy any security, or tax or legal advice. ## Strategies - [Delaware Statutory Trusts](https://www.baker1031.com/capabilities/delaware-statutory-trusts/): Delaware Statutory Trusts (DSTs) explained: how DST 1031 replacement property works, benefits and risks, minimums, and current sector yields. Baker 1031 places DSTs for accredited investors. - [1031 Exchanges](https://www.baker1031.com/capabilities/1031-exchanges/): 1031 exchange rules explained: the 45- and 180-day deadlines, like-kind requirement, qualified intermediary, debt replacement, and how DSTs serve as replacement property. - [721 Exchanges (UPREIT)](https://www.baker1031.com/capabilities/721-exchange-upreit/): 721 exchange (UPREIT) explained: how contributing property or DST interests for REIT operating-partnership units works, the tax deferral, benefits, and trade-offs vs a 1031 exchange. - [Opportunity Zone Funds](https://www.baker1031.com/capabilities/opportunity-zone-funds/): Opportunity Zone funds explained: how reinvesting capital gains in a Qualified Opportunity Fund defers tax and makes 10-year appreciation tax-free, with timelines, benefits, and risks. - [Mineral & Royalty Interests](https://www.baker1031.com/capabilities/mineral-royalty-interests/): Mineral and royalty interest DSTs explained: how oil-and-gas mineral rights qualify for 1031 exchanges, income and depletion tax treatment, benefits, and risks for accredited investors. - [REITs](https://www.baker1031.com/capabilities/reits/): REITs explained: how Real Estate Investment Trusts work, public vs non-traded REITs, the 90% distribution rule, liquidity spectrum, and how REITs connect to DST and 721 UPREIT strategies. ## Marketplace & Data - [DST Offerings Marketplace](https://www.baker1031.com/): Current DST and 1031 replacement-property offerings. - [DST Market Data Center](https://www.baker1031.com/data-center/): Full-cycle DST returns and current sector yield benchmarks. - [Sponsor Directory](https://www.baker1031.com/sponsors/): 82 DST/1031 sponsors with AUM, Preferred status, and realized track records. ## Current Offerings - [Blue Door Property III, DST](https://www.baker1031.com/offerings/blue-door-property-iii-dst/) - [AEI Healthcare Portfolio VII DST](https://www.baker1031.com/offerings/aei-healthcare-portfolio-vii-dst/) - [Colorado Growth 1 - Holly Ridge DST](https://www.baker1031.com/offerings/colorado-growth-1-holly-ridge-dst/) - [Resource Royalty 27, LLC](https://www.baker1031.com/offerings/resource-royalty-fund-27/) ## Insights - [2026 1031 Exchange Outlook: Timelines, DSTs, and Backup Strategies](https://www.baker1031.com/insights/2026-1031-exchange-outlook/): Tight identification windows and a deeper DST shelf are reshaping how investors plan exchanges this year. - [Inside the 721 UPREIT Exchange: Trading Control for Liquidity](https://www.baker1031.com/insights/721-upreit-trading-control-for-liquidity/): Contributing a DST interest into a REIT can unlock diversification and a path to liquidity — at the cost of a one-way door. - [How to Read a DST Offering: Fees, Debt, and Distributions](https://www.baker1031.com/insights/how-to-read-a-dst-offering/): Three numbers separate a strong DST from a weak one. Here's how to find and weigh them in the PPM. - [Opportunity Zones at the 10-Year Mark: What Investors Should Know](https://www.baker1031.com/insights/opportunity-zones-at-the-ten-year-mark/): The signature benefit of an Opportunity Zone fund arrives only after a decade. Patience is the strategy. - [Why Mineral Royalties Yield More — and What You're Taking On](https://www.baker1031.com/insights/why-mineral-royalties-yield-more/): Royalty DSTs can pay nearly double a typical real-estate DST. The yield is compensation for a different risk. - [Public vs. Non-Traded REITs: A Liquidity Trade-Off](https://www.baker1031.com/insights/public-vs-non-traded-reits/): Both own real estate and pay out most of their income. The difference is how — and when — you can get out. - [The 45-Day Trap: Avoiding a Failed 1031 Exchange](https://www.baker1031.com/insights/the-45-day-trap/): Most failed exchanges die at day 45, not day 180. Identification discipline is everything. - [Boot, Debt Replacement, and Full Deferral, Explained](https://www.baker1031.com/insights/boot-debt-replacement-full-deferral/): To defer 100% of your gain, you must replace both equity and debt. Here's where investors slip. - [From DST to REIT: How a 721 Roll-Up Actually Works](https://www.baker1031.com/insights/from-dst-to-reit-721-rollup/): Many DSTs are designed to end in a REIT. Understanding the roll-up changes how you pick the DST. - [Sector Watch: Where DST Yields Stand in 2026](https://www.baker1031.com/insights/sector-watch-dst-yields-2026/): Healthcare and net lease lead current distributions; office trails. A snapshot from the Data Center. - [Opportunity Zone Funds vs. 1031: Choosing Your Deferral](https://www.baker1031.com/insights/opportunity-zones-vs-1031/): Both defer tax, but they fit different gains and different investors. A side-by-side. - [Adding Mineral Royalties to a 1031 Replacement Mix](https://www.baker1031.com/insights/adding-mineral-royalties-to-a-replacement-mix/): A small royalty sleeve can lift the income of a 1031 replacement portfolio — if sized with care. ## Sponsors - [1031 Crowdfunding](https://www.baker1031.com/sponsors/1031-crowdfunding/) - [AEI Capital Corporation](https://www.baker1031.com/sponsors/aei-capital-corporation/) - [American Capital Group](https://www.baker1031.com/sponsors/american-capital-group/) - [Apollo Global Management](https://www.baker1031.com/sponsors/apollo-global-management/) - [ARCTRUST](https://www.baker1031.com/sponsors/arctrust/) - [Ares Management](https://www.baker1031.com/sponsors/ares-management/) - [Arrimus Capital Advisors](https://www.baker1031.com/sponsors/arrimus-capital-advisors/) - [Baker Tilly](https://www.baker1031.com/sponsors/baker-tilly/) - [Beacon Real Estate Group](https://www.baker1031.com/sponsors/beacon-real-estate-group/) - [Blackstone](https://www.baker1031.com/sponsors/blackstone/) - [Blue Owl](https://www.baker1031.com/sponsors/blue-owl/) - [Bluerock](https://www.baker1031.com/sponsors/bluerock/) - [Bonaventure](https://www.baker1031.com/sponsors/bonaventure/) - [Bridgeview](https://www.baker1031.com/sponsors/bridgeview/) - [Brookfield](https://www.baker1031.com/sponsors/brookfield/) - [CAI Investments](https://www.baker1031.com/sponsors/cai-investments/) - [Cantor Fitzgerald](https://www.baker1031.com/sponsors/cantor-fitzgerald/) - [Cantor Silverstein](https://www.baker1031.com/sponsors/cantor-silverstein/) - [Capital Square](https://www.baker1031.com/sponsors/capital-square/) - [Carter Exchange](https://www.baker1031.com/sponsors/carter-exchange/) - [Cliffwater](https://www.baker1031.com/sponsors/cliffwater/) - [Core](https://www.baker1031.com/sponsors/core/) - [Core Pacific](https://www.baker1031.com/sponsors/core-pacific/) - [Cove Capital](https://www.baker1031.com/sponsors/cove-capital/) - [Croatan Investments](https://www.baker1031.com/sponsors/croatan-investments/) - [Cunat](https://www.baker1031.com/sponsors/cunat/) - [Denholtz](https://www.baker1031.com/sponsors/denholtz/) - [ERP](https://www.baker1031.com/sponsors/erp/) - [ExchangeRight](https://www.baker1031.com/sponsors/exchangeright/) - [Fortress Investment Group](https://www.baker1031.com/sponsors/fortress-investment-group/) - [Four Springs Capital](https://www.baker1031.com/sponsors/four-springs-capital/) - [FS Investments](https://www.baker1031.com/sponsors/fs-investments/) - [GK Real Estate](https://www.baker1031.com/sponsors/gk-real-estate/) - [Go Store It Partners](https://www.baker1031.com/sponsors/go-store-it-partners/) - [Goldman Sachs](https://www.baker1031.com/sponsors/goldman-sachs/) - [Greystar](https://www.baker1031.com/sponsors/greystar/) - [Griffin Capital](https://www.baker1031.com/sponsors/griffin-capital/) - [Hamilton Point Investments](https://www.baker1031.com/sponsors/hamilton-point-investments/) - [Hines](https://www.baker1031.com/sponsors/hines/) - [HPA Exchange](https://www.baker1031.com/sponsors/hpa-exchange/) - [Inland](https://www.baker1031.com/sponsors/inland/) - [Invesco](https://www.baker1031.com/sponsors/invesco/) - [J.P. Morgan](https://www.baker1031.com/sponsors/j-p-morgan/) - [JLL](https://www.baker1031.com/sponsors/jll/) - [Kay Properties](https://www.baker1031.com/sponsors/kay-properties/) - [Keystone National Properties](https://www.baker1031.com/sponsors/keystone-national-properties/) - [Kingsbarn Realty Capital](https://www.baker1031.com/sponsors/kingsbarn-realty-capital/) - [KKR](https://www.baker1031.com/sponsors/kkr/) - [LaSalle Investment Management](https://www.baker1031.com/sponsors/lasalle-investment-management/) - [Livingston Street Capital](https://www.baker1031.com/sponsors/livingston-street-capital/) - [Madison Capital](https://www.baker1031.com/sponsors/madison-capital/) - [Madison Realty Companies](https://www.baker1031.com/sponsors/madison-realty-companies/) - [Mirae Asset Management](https://www.baker1031.com/sponsors/mirae-asset-management/) - [Moody National](https://www.baker1031.com/sponsors/moody-national/) - [NAS Investment Solutions](https://www.baker1031.com/sponsors/nas-investment-solutions/) - [Nelson Brothers](https://www.baker1031.com/sponsors/nelson-brothers/) - [Nelson Partners](https://www.baker1031.com/sponsors/nelson-partners/) - [Net Lease Capital Advisors](https://www.baker1031.com/sponsors/net-lease-capital-advisors/) - [NexPoint](https://www.baker1031.com/sponsors/nexpoint/) - [Nuveen](https://www.baker1031.com/sponsors/nuveen/) - [Olympus Property](https://www.baker1031.com/sponsors/olympus-property/) - [Origin Investments](https://www.baker1031.com/sponsors/origin-investments/) - [Pacific Oak Capital](https://www.baker1031.com/sponsors/pacific-oak-capital/) - [Passco](https://www.baker1031.com/sponsors/passco/) - [Peachtree Group](https://www.baker1031.com/sponsors/peachtree-group/) - [PGIM](https://www.baker1031.com/sponsors/pgim/) - [Platform Ventures](https://www.baker1031.com/sponsors/platform-ventures/) - [Resource Royalty](https://www.baker1031.com/sponsors/resource-royalty/) - [RK Properties](https://www.baker1031.com/sponsors/rk-properties/) - [Sealy & Company](https://www.baker1031.com/sponsors/sealy-and-company/) - [Silverstein Properties](https://www.baker1031.com/sponsors/silverstein-properties/) - [SmartStop](https://www.baker1031.com/sponsors/smartstop/) - [Spartan](https://www.baker1031.com/sponsors/spartan/) - [Starboard Realty Advisors](https://www.baker1031.com/sponsors/starboard-realty-advisors/) - [Starwood Capital](https://www.baker1031.com/sponsors/starwood-capital/) - [Syndicated Equities](https://www.baker1031.com/sponsors/syndicated-equities/) - [Time Equities](https://www.baker1031.com/sponsors/time-equities/) - [Trilogy Real Estate Group](https://www.baker1031.com/sponsors/trilogy-real-estate-group/) - [Urban Catalyst](https://www.baker1031.com/sponsors/urban-catalyst/) - [Virtua Capital](https://www.baker1031.com/sponsors/virtua-capital/) - [Walton Global Holdings](https://www.baker1031.com/sponsors/walton-global-holdings/) - [WW Olympus Investment Company](https://www.baker1031.com/sponsors/ww-olympus-investment-company/)