Curated by
Deborah Elbaum
I'm a Realtor® with deep roots in Palm Beach County. Originally from upstate New York, I've called Downtown West Palm Beach home for over two decades. A certified luxury specialist and Zillow Top Agent, I bring block-by-block local knowledge to every client I serve.
stacklist.com/deborahelbaum
I'm a Realtor® with deep roots in Palm Beach County. Originally from upstate New York, I've called Downtown West Palm Beach home for over two decades. A certified luxury specialist and Zillow Top Agent, I bring block-by-block local knowledge to every client I serve.
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Like-Kind Exchange
1031 like-kind exchanges are a tax strategy allowing real estate investors to defer capital gains taxes by swapping investment properties, with NAR supporting them as essential for investment growth and community development. These exchanges, established over 100 years ago, benefit primarily individual investors rather than corporations and can be facilitated through Delaware Statutory Trusts for passive participation.
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Summary
1031 like-kind exchanges are a tax strategy allowing real estate investors to defer capital gains taxes by swapping investment properties, with NAR supporting them as essential for investment growth and community development. These exchanges, established over 100 years ago, benefit primarily individual investors rather than corporations and can be facilitated through Delaware Statutory Trusts for passive participation.
Tags
1031-exchange · real-estate · tax-deferral · like-kind-exchange · investment · dst
Key entities
National Association of REALTORS (organization, 0.99) · IRS (organization, 0.99) · 1031 like-kind exchange (concept, 0.99) · Delaware Statutory Trusts (concept, 0.95) · capital gains tax deferral (concept, 0.95) · United States (location, 0.9) · 1921 (event, 0.85)
Classification
reference · language en · status final
Provenance
claude-haiku-4-5 via @stacklist/be@0.1.0, confidence 0.85, 17 Jul 2026