Welcome to Heartland 1031 Solutions

Our goal is to help our clients build wealth and generate income by utilizing tax-advantaged real estate investment strategies to defer capital gains tax when selling their business-use or investment real estate.

What is a 1031 Exchange?

A 1031 exchange, named after Section 1031 of the U.S. Internal Revenue Code, is a tax-deferral strategy that allows an investor to defer capital gains tax, depreciation recapture tax, state income tax and net investment income tax from the sale of business-use or investment property by reinvesting the proceeds of the sale in “like-kind” property.

What is a Delaware Statutory Trust?

A Delaware Statutory Trust (DST) is a real estate ownership structure that creates fractional ownership interests in the holdings of the trust, which qualify as “like-kind” property for the purpose of a 1031 exchange. A DST is created by a real estate investment company commonly known as a sponsor. A sponsor will find the DST property, create the trust, raise the required capital and manage the property (typically through an affiliated company) to provide the highest and best performance of the property for the DST investors.

What is a Qualified Opportunity Zone?

As part of the Tax Cuts and Jobs Act (TCJA) passed in December 2017, Congress approved the creation of Qualified Opportunity Zones (QOZ), which are economically distressed communities characterized by high rates of poverty and underinvestment. There are over 8,700 QOZs throughout the country and the five United States territories. The goal of this initiative is to leverage private capital to revitalize these communities. The program allows for capital gains related to a current sale of any type of asset to be deferred until December 31, 2026, if the gains are invested in a Qualified Opportunity Fund (QOF), with tax-free growth on gains from the sale of the investment in the fund, as long as the investment is held for at least ten years.

Free 1031 Exchange/
DST Guide

1031 Exchanges and Delaware Statutory Trusts Small

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How Can I Invest in a DST or QOF?

Heartland 1031 Solutions will partner with you to help you understand the investment process as well as the benefits and risks associated with a DST or QOF investment. We will work with you every step of the way, from the sale of your current property through the closing of your replacement property, helping you connect with legal and tax professionals, and a Qualified Intermediary (QI), if necessary, as well as reviewing investment options and sponsors, properly identifying properties and closing on the transaction.  Please click below to learn more about the investment process and to Get Started.

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