Capital Tax Ledger Statutory 45-Day Clock Securitized DSTs Command Center (/admin)
Treasury Regulation § 1.1031(k)-1 Safe Harbor

Preserve 100% of Commercial Real Estate Wealth via Institutional § 1031

Audit combined federal capital gains, state clawback liabilities, and 25% depreciation recapture. Seamlessly rollover liquidated property into passive, institutional Delaware Statutory Trusts (DSTs) with accredited Qualified Intermediary escrow protection.

FEA Qualified Intermediary Standard
20% Federal Cap Gains Sheltered
25% Depreciation Recapture Deferred
Rev. Rul. 2004-86 Compliant
Capital Transaction Ledger

Relinquished Property Parameters

🏛️
Confidential HUD-1 / ALTA Escrow Vault
Drop Closing Statement, HUD-1, or Form 1099-S (PDF, TIFF, Scan) • Multimodal AI extracts basis & depreciation automatically
Verified Tax Liability Sheltered
$465,600
100% Tax Deferral via IRC § 1031 Non-Recognition Exchange
$2,000,000
Re-Investable Purchase Power
$240,000
Federal 20% Cap Gains
$75,000
25% Depreciation Recapture
$150,600
State Tax Drag (Avoided)
Institutional DST Cash Flow Projection:
$113,000 / year
Target 5.65% cash-on-cash annual distributions with institutional corporate credit tenants.
Statutory Identification Clock

Track 45-Day Identification & 180-Day Final Close

IRS deadlines are rigid calendar days under Treas. Reg. § 1.1031(k)-1. Weekends and federal holidays DO NOT extend these dates.

Closing Date:
Day 45 (Midnight ID)
Select Date
Day 180 (Deed Close)
Select Date

Institutional Delaware Statutory Trust (DST) Offerings

100% IRS Revenue Ruling 2004-86 compliant passive like-kind replacement properties for accredited exchange principals.

Logistics Infrastructure • Class-A

Amazon Sortation Center DST

100% NNN-leased automated logistics facility with S&P AA investment grade parent credit and 12-year primary lease term.

Target Yield5.65% Annual
Metro AreaFort Worth, TX
Minimum 1031 Equity$100,000
Request Confidential Offering Memo →
Sunbelt Multifamily • Core Plus

Broadstone Apex 340-Unit DST

Class-A garden apartment community located in high-growth Florida metro with 96.4% verified historical occupancy.

Target Yield5.20% + Equity Growth
Metro AreaTampa Bay, FL
Minimum 1031 Equity$100,000
Request Confidential Offering Memo →
Essential Healthcare • Net Lease

DaVita Dialysis Clinic DST

Long-term 14-year NNN medical outpatient facility serving regional health systems with zero landlord capital calls.

Target Yield5.90% Annual
Metro AreaCharlotte, NC
Minimum 1031 Equity$50,000
Request Confidential Offering Memo →
🏛️ Family Office in Newport Beach, CA placed $3.2M into Class-A Industrial DST (3 mins ago)