The 1031 Exchange Brothers

In this episode of The Exchange Brothers, David and Tom delve into a crucial topic for real estate investors: determining dealer status and its impact on completing a 1031 exchange.

Using the Klarkowski Court Case, they walk through the 9 IRS factors that help identify whether a property is held for investment or resale, and what that means for your tax strategy.

• Common misconceptions about holding periods
• Why intention matters more than time
• Real-world scenarios of investors getting tripped up by dealer status
• The risk of converting capital gains into ordinary income
• How your business activities and property use can make or break a 1031 exchange

Whether you're flipping homes, holding rentals, or planning your next exchange, this episode is packed with practical insight and expert commentary.

📞 Have questions? Contact David and Tom at www.1031exchange.com

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Thinking of exiting real estate but dreading the capital gains tax? In this episode of the Equity Advantage podcast, we sit down with charitable planning expert Lon Dufek (CFP®, CPA) to explore how a Charitable Remainder Trust (CRT) can be a powerful exit strategy — especially for those tired of managing property or not interested in a 1031 exchange.

Topics Covered:

• What is a Charitable Remainder Trust (CRT)?
  
  
• CRT vs. 1031 Exchange: Key Differences
  
  
• How CRTs help you avoid capital gains tax
  
  
• Real-life case study: Turning $500K into $2M in benefits
  
  
• Using appreciated assets (real estate, stocks, crypto, antique autos) in a CRT
  
  
• How to ensure your children aren’t disinherited

🔗 Contact Lon Dufek:
📧 [email protected]
📞 (503) 267-9702

🌐 Learn more at www.1031exchange.com
📞 Call us at: 800-735-1031

👉 Don't forget to like, comment, and subscribe for more expert guidance on investment property strategies and tax-deferral solutions!

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Real estate pros David Moore, Steve Mark (Emerson Equity), and Bob Smith (Peregrine Private Capital) break down the best DST and 1031 exchange strategies for 2025. Learn how to preserve wealth, defer taxes, and diversify your investment portfolio with real stories, expert insight, and decades of experience.

Topics include:

• DST vs. TIC structures
• Risks of 721 UPREITs
• Why preservation beats ROI
• Red state vs. blue state investing
• How to vet a DST sponsor

Perfect for real estate investors, brokers, and anyone looking to unlock smarter, tax-efficient strategies this year! 

Reach out to our Experts:

Steve Mark 

[email protected]

https://www.emersonequity.com/

P:415.699.4189

Robert Smith 

[email protected]

https://www.peregrineprivatecapital.com/

P:503.241.4949

Important Disclosure

The contents of this communication: (i) do not constitute an offer of securities or a solicitation of an offer to buy securities, (ii) offers can be made only by the confidential Private Placement Memorandum (the “PPM”) which is available upon request, (iii) do not and cannot replace the PPM and is qualified in its entirety by the PPM, and (iv) may not be relied upon in making an investment decision related to any investment offering by the issuer, or any affiliate, or partner thereof ("Issuer"). All potential investors must read the PPM and no person may invest without acknowledging receipt and complete review of the PPM.  With respect to any “targeted” goals and performance levels outlined herein, these do not constitute a promise of performance, nor is there any assurance that the investment objectives of any program will be attained. All investments carry the risk of loss of some or all of the principal invested. These “targeted” factors are based upon reasonable assumptions more fully outlined in the Offering Documents/ PPM for the respective offering. Consult the PPM for investment conditions, risk factors, minimum requirements, fees and expenses and other pertinent information with respect to any investment. These investment opportunities have not been registered under the Securities Act of 1933 and are being offered pursuant to an exemption therefrom and from applicable state securities laws. All offerings are intended only for accredited investors unless otherwise specified. Past performance is no guarantee of future results. All information is subject to change. You should always consult a tax professional prior to investing. Investment offerings and investment decisions may only be made on the basis of a confidential private placement memorandum issued by Issuer, or one of its partner/issuers. Issuer does not warrant the accuracy or completeness of the information contained herein. Thank you for your cooperation.

Securities through Emerson Equity LLC Member: FINRA/SIPC. Only available in states where Emerson Equity LLC is registered. Emerson Equity LLC is not affiliated with any other entities identified in this communication. 

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Join David and Tom Moore — The Exchange Brothers — as they unpack everything from their recent trip to Southern California to the complex world of 1031 exchanges and Delaware Statutory Trusts (DSTs). In this episode, they explore how DSTs can be used for tax deferral, common misconceptions about debt replacement, and real-world scenarios involving estate planning, reverse exchanges, and improvement strategies.

Whether you're a broker, investor, or just curious about how to legally defer taxes through real estate, this episode delivers clear advice, real-life examples, and a whole lot of experience.

Topics Covered:

• What qualifies for a 1031 exchange
• DSTs vs. Tenancy-in-Common
• Boot, LTV, and debt planning
• Drop-and-swap techniques
• Reverse and improvement exchanges
• Why timing and planning are everything

📩 Have questions? Reach out at [email protected]

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Discover the truth about the 1031 exchange holding period requirement! Many real estate investors are misinformed about this crucial aspect of tax-deferred exchanges. Join David and Tom Moore, the Exchange Brothers, as they break down the myths—like the 5-year holding period—and dive into IRS rules and regulations to uncover the real requirements for a successful 1031 exchange.

From exchange timelines and related parties to partnerships and the consolidation of ownership, this podcast delivers expert insights with real-world applications. Whether you're a seasoned investor or just getting started, this essential information will help you avoid costly mistakes and maximize your tax savings. 

Stay ahead with the latest from the Exchange Brothers.

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Want to keep more of your hard-earned real estate profits? In this episode, we’re diving into powerful tax-saving strategies that savvy investors use to build and preserve wealth. Join us as Rene Nelson of Pacwest Commercial Real Estate breaks down 1031 Exchanges, Section 121 exclusions, and Delaware Statutory Trusts (DSTs)—what they are, how they work, and how you can leverage them to defer taxes, maximize gains, and grow your real estate portfolio.

Whether you're a seasoned investor or just getting started, this episode is packed with must-know insights to help you make smarter financial moves.

🔹 How can a 1031 Exchange help you defer capital gains taxes?
🔹 What is the Section 121 exclusion, and who qualifies?
🔹 Why are DSTs becoming a game-changer for passive investors?

Don’t miss this expert conversation that could save you thousands in taxes and unlock new real estate opportunities!

Guest: Rene Nelson, CCIM
Website: https://www.eugene-commercial.com
LinkedIn:   / renenelsonpacwestcommercialrealestate   

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In this episode, David and Tom Moore, better known as The Exchange Brothers from 1031exchange.com, tackle the most pressing topics in real estate and tax planning.

We’ll break down:

• C Corps vs. S Corps: Which structure is right for you?
• HELOCs: How they fit into your financial strategy.
• Improvement Exchanges: When are they worth it?
• IRS Disaster Extensions: What California fire victims need to know.
• Drop and Swap vs. Swap and Drop: Partnership dissolutions explained.
• What Happens When Both Parties Can’t Agree on an Exchange.
• Holding Period Requirements: Why timing matters in 1031 exchanges.
• Equity and Gains: Do you need equity to realize gains in a 1031 exchange?

Join us as we unpack these critical topics, share expert insights, and provide actionable advice to help you navigate the complex world of real estate and tax strategy.

Whether you’re a seasoned investor or just getting started, this episode is packed with practical tips and strategies to help you grow your wealth in 2025 and beyond. Tune in now!

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We are thrilled to welcome two heavyweights in the world of real estate to the channel! Kings of the DST space - Keith Lampi of Inland Real Estate Corporation, and broker Robert Smith of Peregrine Private Capital join us to dive deep into Delaware Statutory Trusts (DSTs) and their growing popularity.

We will cover, the top DST opportunities to watch in 2025, and why they are becoming the go-to option for investors looking to escape the "terrible T's" (tenants, toilets, turnover, termites, and trash 🛠️).

If you're a real estate investor looking for passive income and long-term growth, this video is a must-watch!


1031 Risk Disclosure:

There is no guarantee that any strategy will be successful or achieve investment objectives;
All real estate investments have the potential to lose value during the life of the investments;
The income stream and depreciation schedule for any investment property may affect the property owner’s income bracket and/or tax status. An unfavorable tax ruling may cancel deferral of capital gains and result in immediate tax liabilities;
All financed real estate investments have potential for foreclosure;
Because 1031 exchanges are commonly offered through private placement offerings and are illiquid securities. There is no secondary market for these investments.
Like any investment in real estate, if a property unexpectedly loses tenants or sustains substantial damage, there is potential for suspension of cash flow distributions;
Costs associated with the transaction may impact investors’ returns and may outweigh the tax benefits.


Important Disclosure!

The contents of this communication: (i) do not constitute an offer of securities or a solicitation of an offer to buy securities, (ii) offers can be made only by the confidential Private Placement Memorandum (the “PPM”) which is available upon request, (iii) do not and cannot replace the PPM and is qualified in its entirety by the PPM, and (iv) may not be relied upon in making an investment decision related to any investment offering by the issuer, or any affiliate, or partner thereof ("Issuer"). All potential investors must read the PPM and no person may invest without acknowledging receipt and complete review of the PPM.  With respect to any “targeted” goals and performance levels outlined herein, these do not constitute a promise of performance, nor is there any assurance that the investment objectives of any program will be attained. All investments carry the risk of loss of some or all of the principal invested. These “targeted” factors are based upon reasonable assumptions more fully outlined in the Offering Documents/ PPM for the respective offering. Consult the PPM for investment conditions, risk factors, minimum requirements, fees and expenses and other pertinent information with respect to any investment. These investment opportunities have not been registered under the Securities Act of 1933 and are being offered pursuant to an exemption therefrom and from applicable state securities laws. All offerings are intended only for accredited investors unless otherwise specified. Past performance is no guarantee of future results. All information is subject to change. You should always consult a tax professional prior to investing. Investment offerings and investment decisions may only be made on the basis of a confidential private placement memorandum issued by Issuer, or one of its partner/issuers. Issuer does not warrant the accuracy or completeness of the information contained herein. Thank you for your cooperation.

Securities through Emerson Equity LLC Member: FINRA/SIPC. Only available in states where Emerson Equity LLC is registered. Emerson is not affiliated with any other entities identified in this communication. 

Send us Fan Mail

Thanks for listening! Subscribe to get all of the latest tax news and information. 

Join us for a special Halloween-themed episode of 1031 Exchange Bros! We're counting down to 10-31 with expert insights and eerie tales from David and Tom Moore of Equity Advantage. 

But don't be scared, this episode ends on a treat 🎉 as we show you how to defer your taxes with the power of the 1031 exchange!

Catch this spooktacular episode now… if you dare. 

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We are back to bring you the latest in the world of 1031 Exchanges! This week we are pleased to introduce David's Co-Founder and brother, Tom Moore. This episode will cover the latest tax proposals and what they mean for your exchange, along with a few client questions. 

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