Knowledge Center

Investment Strategy Comparisons

Side-by-side comparisons of tax-advantaged investment strategies for accredited investors — 1031 exchanges, Opportunity Zones, Delaware Statutory Trusts, net-lease property, and the defer-or-pay decision, explained in plain English.

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Clear, educational side-by-side comparisons of the tax-advantaged strategies accredited investors weigh most often. Each page lays two options next to each other — how they work, where they differ on control, taxes, timing, and risk, and which situations each may suit. These pages are educational only and are not investment, tax, or legal advice.

Delaware Statutory TrustFully passive · Rev. Rul. 2004-86VSTenants-in-CommonDeeded co-ownership · Rev. Proc. 2002-22 Two fractional 1031 ownership structures compared — control, financing, investor limits, and management. Read the full comparison → 1031 ExchangeReal property · Full-proceeds rolloverVSOpportunity ZoneAny capital gain · §1400Z-2 Two capital gains deferral paths — what qualifies, the deadlines, and how each defers or reduces tax. Read the full comparison → 1031 ExchangeDefer & reinvestVSPaying the TaxRecognize & move on Defer or pay: the core decision at every property sale — flexibility, basis, and what deferral is worth. Read the full comparison → Delaware Statutory TrustFractional · Fully passiveVSNet-Lease (NNN)Whole building · Single tenant Passive fractional vs. direct single-tenant ownership — diversification, capital, and single-tenant credit risk. Read the full comparison → Delaware Statutory TrustReal property · Rev. Rul. 2004-86VS721 Exchange (UPREIT)REIT OP units · §721 Stay in real property or convert into a REIT — future 1031 flexibility, diversification, liquidity, and how the two combine. Read the full comparison →

These comparisons are educational only and are not investment, tax, or legal advice. Several strategies described here involve private placements available only to accredited investors and carry significant risks, including illiquidity and possible loss of principal. Tax rules, dates, and thresholds are set by the IRS and SEC and can change. Confirm current rules and your specific situation with a qualified advisor and your CPA.

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These investments are speculative, illiquid, and involve risk including possible loss of principal; they are available only to verified accredited investors. Distributions are not guaranteed.

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