The largest wealth transfer in history—over $35 trillion—is underway as Baby Boomers pass assets to the next generation. This isn’t just about inheritance; it’s a pivotal moment reshaping real estate and wealth management. Sponsors who embrace DSTs, UPREITs, and modern liquidity solutions are positioned to capture unprecedented capital flows and define the future of generational wealth.

A historic $35 trillion wealth transfer is reshaping real estate. Mid-market sponsors who embrace DSTs, 1031 exchanges, and 721 UPREITs can unlock permanent capital, retain investors, and transform scattered assets into scalable wealth platforms. Discover how the MDRR Triple Play helps you fund today, buy tomorrow, and build forever.

Delaware Statutory Trusts (DSTs) are one of the most powerful—but often misunderstood—tools for real estate investors. Eligible for 1031 exchanges, they offer tax deferral, passive income, and access to institutional-grade assets, but come with trade-offs like limited control and liquidity. This guide breaks down the pros and cons of DSTs so you can decide if they align with your investment and estate planning goals.

Yes—you can do a partial 1031 exchange into a Delaware Statutory Trust (DST), and for many investors it’s a smart way to balance tax deferral, personal liquidity, and passive income. By reinvesting part of your proceeds into a DST and keeping the rest as cash (boot), you can preserve flexibility while still deferring capital gains. This guide explains how partial exchanges work, why DSTs are an ideal fit, and the tax and estate planning benefits that come with them.

The 721 Exchange—also known as the UPREIT Exchange—offers real estate investors a powerful way to transition from direct property ownership into professionally managed REIT portfolios, all while deferring capital gains taxes. By exchanging property for Operating Partnership (OP) Units, investors unlock diversification, liquidity, and estate planning advantages. This guide breaks down how 721 Exchanges work, their benefits, and how pairing them with 1031 Exchanges can supercharge long-term wealth strategies.

You can’t directly 1031 exchange into a REIT—but with the DST-to-721 Exchange strategy, you can still get there. By first exchanging into a Delaware Statutory Trust (DST) and then transitioning into a REIT through a 721 (UPREIT) exchange, investors unlock the tax deferral of a 1031 plus the diversification, liquidity, and estate benefits of REIT ownership. This guide explains how the strategy works and why it’s a golden bridge for real estate investors seeking growth and simplicity.

The 45-day identification rule and 180-day closing rule are the two most critical deadlines in a 1031 exchange—and missing them can erase your tax deferral benefits. This guide breaks down exactly how these IRS timelines work, the common pitfalls investors face, and why Delaware Statutory Trusts (DSTs) can be a powerful solution for meeting deadlines without added stress.

Delaware Statutory Trusts (DSTs) are one of the most powerful tools for real estate investors completing a 1031 exchange. By combining full tax deferral, passive income, and access to institutional-grade assets, DSTs provide a seamless transition from active property management to professionally managed real estate. This guide explains why DSTs have become the preferred choice for investors seeking simplicity, stability, and long-term wealth preservation.

OP Units can be a powerful wealth-building tool for high-net-worth investors, blending tax deferral, income, and flexibility within a REIT structure. But liquidity management is complex. From staggered conversions and estate planning strategies to using OP Units as collateral or integrating charitable giving, this guide explores smart liquidity strategies that preserve tax efficiency while unlocking access to capital.

A multi-property 721 Exchange can unlock powerful benefits—tax deferral, diversification, liquidity, and estate planning—but it also brings added complexity. Coordinating valuations, debt terms, tenant communications, and legal sequencing requires precision. This guide explains the timing models (all-at-once, staggered, hybrid) and key coordination factors to ensure your multi-asset contribution into an UPREIT is seamless, compliant, and wealth-enhancing.

For many business and property owners, the biggest estate planning question is: what happens to my business when I’m gone? Without the right strategy, heirs may face disputes, heavy tax burdens, or fire-sale liquidations. An UPREIT (721 Exchange) provides a powerful solution—transforming real estate holdings into transferable OP Units or REIT shares that simplify inheritance, preserve tax efficiency, and deliver ongoing income. Discover how an UPREIT can turn your business into a lasting legacy rather than a liability.

To qualify as a REIT, companies must meet strict IRS requirements covering income, assets, shareholders, and distributions. Failure to comply can jeopardize tax-advantaged status. This guide breaks down the 75%/95% income tests, asset and shareholder rules, and the 90% dividend obligation—plus explains how UPREIT structures help streamline compliance while offering tax benefits and growth opportunities.

Operating Partnership Units (OP Units) are a cornerstone of UPREIT strategies, giving property contributors tax deferral, dividend-like income, long-term upside, and estate planning advantages. This guide explains how OP Units work, their rights and benefits, and why they are an essential tool for real estate sponsors, family offices, and property owners seeking permanent capital, liquidity, and a lasting legacy.

Beneficiary designations are one of the simplest yet most powerful tools in estate planning. From life insurance and retirement accounts to POD/TOD accounts and annuities, naming the right beneficiaries ensures your wealth transfers quickly, privately, and according to your wishes—bypassing probate and minimizing disputes. This guide explains the types of assets that use beneficiary designations, why they matter, and how to keep them updated to protect your legacy.

A 721 Exchange allows property owners to contribute appreciated assets into an UPREIT in exchange for Operating Partnership (OP) Units, deferring capital gains taxes while gaining diversification, liquidity, and estate planning advantages. This guide explains the essential mechanics of 721 Exchanges, how they compare to 1031s, and why they’re a powerful strategy for investors looking to transition from direct ownership to professionally managed, income-producing portfolios.