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1031dstproperties kay

1031 EXCHANGE REPLACEMENT PROPERTY OVERVIEW - DST PROPERTIES

Cost Free   CPE Credits 1.0 hour     1 hour for EAs (Federal Tax)    Course Id# - HURS9-T-00144-17-O  Subject Area Taxes  Course Level Basic  Instructional Method Group Internet Based  Prerequisites None  Advanced Preparation None  Who should attend? CPA - small firm
CPA - medium firm
Enrolled Agent
Small Business Owner 
Series: Real Estate Taxation, Enrolled Agents, Taxes 
Course Description

Delaware Statutory Trust (DST) properties are considered “like kind” replacement property pursuant to IRC Revenue Ruling 2004-86. The DST has become the vehicle of choice for fractionalized 1031 exchange properties. Investors are able to 1031 exchange into multiple DST properties in an effort to lower the potential risks of real estate investing. Typical minimum investments are $100k and asset classes range from multifamily apartments, triple net lease properties (NNN), medical office properties and all-cash/debt-free properties.

The course will go over frequently asked questions regarding DST 1031 replacement properties. We will cover using leverage with DST properties as well as all-cash/debt-free DST properties for 1031 exchanges. Course attendees will also be able to see various DST 1031 property case studies and example properties.

Learning Objectives

  • How DST properties are structured

  • How they work

  • Types of DST properties available in today’s market

  • Due diligence in selecting DST properties and what DST properties to avoid at all costs

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Kayproperties

Jason Salmon manages Kay Properties and Investments’ New York City office providing expertise and guidance to our 1031 exchange clients. Jason brings 20 years of commercial real estate and financial advisory experience to Kay Properties and Investments. He specializes in tax-advantaged exit strategies and estate planning solutions—working with property owners on their 1031 exchange transactions. Jason has expertise in identifying real estate investments across multiple sectors and takes pride in giving clients access to opportunities via the company’s diverse platform.

Handout Materials
Presentation Slides
Additional Materials
Due Diligence Infographic
Delaware Statutory Trust Properties
Frequently Asked Questions
  • To receive CPE credit for the event, you must register for the webcast prior to the start of each program.
  • CPE is available to all eligible participants within 24 hours of each webinar.
  • Multiple attendees: In order to receive CPE for multiple attendees, ensure that at least one person signs up for the webinar. At the completion of the webinar a proctor form is provided. Alternatively, you may also login to your account following the webinar and click on the MY ACCOUNT button where you will find a link to the proctor letter.

Nasba

NASBA Approved

CPAacademy.org (Sponsor Id#: 111889) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222

Irs

EA Approved

CPAacademy.org (Sponsor Id#: HURS9) has entered into an agreement with the Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the IRS as to the quality of the program or its contribution to the professional competence of the enrolled individual. Credit earned by attendees with a PTIN will be reported directly to the IRS as required of all providers. To ensure your CPE hours are reported, update your profile in My Account to include your PTIN number. Please note: IRS CE is only mandatory for EAs and ERPAs. For all other tax return preparers, CE is voluntary.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222

About Our Presenter

Kayproperties
Kay Properties and Investments, LLC is a national Delaware Statutory Trust (DST) investment firm with offices in LA, NY and DC. Kay Properties team members collectively have over 94 years of real estate experience, are licensed in all 50 states, and have participated in over $7 Billion of DST real estate. Our clients have the ability to participate in private, exclusively available, off-market DST properties as well as those presented to the wider DST marketplace; with the exception of those that fail our due-diligence process. To learn more about Kay Properties please visit: www.kpi1031.com ________________________________________________________________________________________________________________________ This material does not constitute an offer to sell nor a solicitation of an offer to buy any security. Such offers can be made only by the confidential Private Placement Memorandum (the “Memorandum”). Please be aware that this material cannot and does not replace the Memorandum and is qualified in its entirety by the Memorandum. Securities offered through WealthForge Securities, LLC. Member FINRA/SIPC. This material contains information that has been obtained from sources believed to be reliable. However, Kay Properties and Investments, LLC, WealthForge Securities, LLC and their representatives do not guarantee the accuracy and validity of the information herein. Investors should perform their own investigations before considering any investment. IRC Section 1031, IRC Section 1033 and IRC Section 721 are complex tax codes therefore you should consult your tax or legal professional for details regarding your situation. This material is not intended as tax or legal advice. There are material risks associated with investing in real estate, Delaware Statutory Trust (DST) properties and real estate securities. These include tenant vacancies, potential loss of investment principal, that past performance is not a guarantee of future results, that potential cash flow, potential returns and potential appreciation are not guaranteed in any way and that real estate is typically an illiquid investment. For an investor to qualify for any type of investment, there are both financial requirements and suitability requirements that must match specific objectives, goals and risk tolerances.