1031 Exchanges and Delaware Statutory Trusts
Includes a Live Web Event on 10/22/2026 at 1:00 PM (MDT)
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This session explores the fundamentals and advanced planning opportunities surrounding Section 1031 exchanges and Delaware Statutory Trusts (DSTs). Attendees will gain a practical understanding of how real estate investors use DSTs to defer capital gains taxes, transition into passive ownership structures, and address debt replacement and diversification concerns. The presentation will also examine common structuring strategies, IRS guidance, the advantages and limitations of DST investments, and emerging estate planning considerations under the One Big Beautiful Bill Act (OBBBA), including basis step-up planning and expanded estate and gift tax exemptions.
Competency Level: Intermediate
FPA Competency: Critical Thinking
CFP Board Topic: Estate Planning
CFP Board CE Credit Hours:TBD
- Understand the core requirements and timelines associated with Section 1031 like-kind exchanges, including identification rules, boot considerations, and debt replacement issues.
- Analyze how Delaware Statutory Trusts are structured and utilized as replacement property in 1031 exchanges for passive real estate investment and diversification purposes.
- Evaluate the benefits, limitations, and compliance considerations associated with DST investments, including IRS restrictions and accredited investor requirements.
- Identify estate and tax planning opportunities involving real estate and DSTs under current federal transfer tax laws, including basis step-up strategies and General Powers of Appointment.
Matthew Rappaport, Esq., LLM.
Falcon Rappaport & Berkman LLP
Matthew chairs FRB’s Taxation and Private Client Groups. He concentrates his practice in Taxation as it relates to Real Estate, Closely Held Businesses, Private Equity Funds, Family ffices and Trusts & Estates. He advises clients regarding tax planning, structuring, and ompliance for commercial real estate projects, all stages of the business life cycle, generational wealth transfer, family business succession, and executive compensation. He also collaborates with other attorneys, accountants, financial advisors, bankers, and insurance professionals when they encounter matters requiring a threshold level of tax law expertise.
Matthew is known for his work on complex deals involving advanced tax considerations, such as Section 1031 Exchanges, the Qualified Opportunity Zone Program, Freeze Partnership, Private Equity Mergers & Acquisitions, and Qualified Small Business Stock. He has served as a trusted advisor for prominent real estate funds, executives of multinational corporations, venture capitalists, successful startup businesses, ultra-high net worth families, and clients seeking creative solutions to seemingly intractable problems requiring tax-focused analysis.
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