A Delaware Statutory Trust can provide a passive replacement property option for a 1031 exchange, but qualification depends on the federal tax structure. Learn why Revenue Ruling 2004-86 matters, how DST debt and basis affect the exchange, what restrictions apply to the trustee, and which tax issues investors should review before investing.

A Section 1031 exchange can defer gain on qualifying investment or business real estate, but the transaction must satisfy strict federal rules. Learn how the 45 day identification deadline, 180 day exchange period, qualified intermediary rules, boot, debt replacement, basis, related parties, vacation property, reverse exchanges, and depreciation interact.

Suspended passive rental losses can remain unused for years, but they generally do not expire. Learn four ways real estate investors may be able to use these losses, including passive income, the special rental allowance, former passive activity income, and a qualifying taxable disposition.