Independent research for accredited real-estate investors. Educational content only.
Written for accredited real estate investors. We are not a broker-dealer. We do not sell securities. We publish the research and analysis you would want before you place a phone call. New offerings, sponsor track records, the 45/180-day clock, the math behind boot, and the tax pieces your advisor will assume you already understand.
$10B+
DST market size, 2025
Mountain Dell Consulting est.
45 / 180
Day windows for identification & closing
IRC § 1031(a)(3)
3,200+
DST properties tracked in vault
Updated Q1 2026
Market data as of Q1 2026 · See methodology
Lead Story
The legal structure of the DST, the IRS revenue ruling that makes it 1031-eligible (Rev. Rul. 2004-86), and why the seven prohibitions exist. The most-asked question in our inbox, answered in plain English with citations.
Like-kind property, qualified intermediaries, the 45/180-day rules, boot, and what disqualifies an exchange.
Control and operational responsibility for diversification, debt-relief, and easier 1031 identification. With a comparison table.
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