The 2026 tax sunset is fast approaching, and major TCJA provisions are scheduled to disappear. Higher tax brackets, the loss of the 20% QBI deduction, reduced bonus depreciation, and a shrinking estate exemption will reshape how real estate investors structure their portfolios. Now is the time to plan. Learn the strategic moves investors should make before these changes take effect.

DSTs offer a hands-off way to own high-quality commercial real estate while deferring capital gains taxes through 1031 exchanges. Learn how DSTs simplify investing and preserve long-term wealth.

This guide shows how DSTs and UPREITs work together to defer taxes, unlock liquidity, and simplify estate planning—helping investors shift from active management to passive wealth building.

As year-end approaches, real estate investors should act quickly to lock in 2025 tax advantages. At Medalist, we help clients optimize their strategy through five key moves: completing 1031 exchanges before December 31 to defer capital gains, leveraging charitable gifts and UPREIT rollovers for deductions and liquidity, mitigating depreciation recapture with smart cost segregation, using DSTs for passive income and estate simplicity, and capturing renewed 100% bonus depreciation for qualifying assets. Together, these tactics form a powerful year-end playbook to preserve equity, generate stable income, and position your portfolio for long-term tax-efficient growth.

Year-end is a crucial moment for tax planning. These five strategies—1031 timing, UPREITs, DSTs, bonus depreciation, and recapture mitigation—help investors lock in meaningful tax savings before December 31.

The One Big Beautiful Bill Act reshaped the 2026 tax landscape—preserving lower tax rates, restoring bonus depreciation, and protecting 1031 exchanges. Here’s what every property owner must know.

The largest wealth transfer in history is reshaping real estate investing. Discover how DSTs, UPREITs, and institutional structures position sponsors to capture multigenerational capital.

The MDRR Triple Play is a new model for sponsors tired of the deal-to-deal treadmill. See how bridge capital, DST recycling, and 721 UPREITs work together to create permanent wealth platforms.

DSTs offer major tax and income advantages, but they also come with limitations like illiquidity and lack of control. This guide breaks down the real-world pros and cons so investors can make informed decisions.

A partial 1031 exchange lets you defer taxes on the portion you reinvest and keep some cash as “boot.” See how DSTs make partial exchanges simple, flexible, and tax-efficient.

721 exchanges allow property owners to contribute real estate to a REIT tax-deferred and receive OP units in return. This guide explains how UPREITs unlock liquidity, diversification, and estate planning advantages.

You can’t exchange directly into a REIT, but you can reach REIT ownership through a 1031 exchange into a DST followed by a 721 UPREIT. This article breaks down the smart investor’s path to liquidity and diversification.

The strict 45-day and 180-day deadlines can make or break a 1031 exchange. This guide explains both timelines clearly and shows how DSTs help investors meet deadlines without stress.

Delaware Statutory Trusts give 1031 investors a powerful path to passive income, tax deferral, and access to institutional-grade properties. Learn why DSTs have become the preferred replacement property for investors seeking simplicity, stability, and long-term wealth preservation

OP Units offer powerful tax advantages, but liquidity can be challenging without the right strategy. This guide breaks down the smartest ways high-net-worth investors unlock liquidity while preserving tax deferral and long-term wealth potential.

Handling multiple properties in a 721 UPREIT contribution requires careful planning. This article explains how investors consolidate assets, manage timing, and maximize tax-deferred wealth using multi-property UPREIT strategies.

Many real estate owners unknowingly set their heirs up for chaos when they pass. This guide explains how to prevent your real estate business from collapsing by creating a continuity plan, leveraging trusts, and using structures like DSTs and UPREITs for estate simplicity.

Building or partnering with a REIT requires strict compliance with IRS rules. This article simplifies the 75/75/90 tests, income requirements, distribution rules, and structural mandates every sponsor needs to master.

OP Units are the backbone of the UPREIT structure. This article explains how OP Units work, how they differ from REIT shares, and why property owners use them to achieve tax deferral, flexibility, and estate-planning benefits.

DSTs and UPREITs offer powerful ways to simplify inheritance, reduce taxes, and ensure a seamless transition of real estate wealth. This guide explains how investors use these structures to protect their families and create long-lasting legacies.