Tax Strategy & 1031 Exchanges
Keep more of what you earn — legally
CRE's greatest advantage is the tax code. This course covers 1031 like-kind exchanges, cost segregation studies, bonus depreciation, passive activity rules, qualified opportunity zones, and how to structure an exit that defers (or eliminates) capital gains. This is how smart operators compound wealth tax-free for decades.
Download the Tax Strategy & 1031 Exchanges Workbook
Printable PDF with exercises, worksheets, and fill-in notes designed to go alongside every lesson in this course.
What you'll learn
- Execute a 1031 exchange with a qualified intermediary and meet all deadlines
- Order a cost segregation study and calculate accelerated depreciation
- Understand bonus depreciation, Section 179, and the current phase-down
- Navigate passive activity loss rules and real estate professional status
- Structure an exit using 1031, DST, 721 UPREIT, or installment sale
Lessons
- 01
The Tax Advantages of Commercial Real Estate
Why commercial real estate is one of the most tax-advantaged investments in the US tax code — depreciation, deductions, deferral, and the strategies that compound wealth.
11 min - 02
Depreciation, Cost Segregation, and Bonus Depreciation
How depreciation works in commercial real estate — straight-line vs accelerated, cost segregation studies, bonus depreciation, and how to maximize current deductions.
12 min - 03
1031 Like-Kind Exchange Fundamentals
How to defer capital gains taxes on real estate sales through 1031 exchanges — rules, deadlines, requirements, and how to execute one successfully.
12 min - 04
Advanced 1031 Strategies — DST, UPREIT, and Beyond
Sophisticated 1031 strategies — Delaware Statutory Trusts, 721 UPREIT contributions, drop-and-swap, fractional ownership, and exit planning.
11 min - 05
Passive Activity Rules and Real Estate Professional Status
How passive activity rules limit real estate losses, who qualifies as a real estate professional, and how REPS unlocks the most powerful tax benefits in the tax code.
11 min - 06
Tax Planning Strategies for Real Estate Investors
Comprehensive tax planning for real estate investors — entity structuring, year-end planning, retirement accounts, opportunity zones, and integrating tax strategy across the portfolio.
11 min - 07
Putting It All Together — Your Tax-Aware CRE Career
Bringing together all the tax tools — building your professional team, avoiding common pitfalls, and creating a tax-aware approach to commercial real estate investing.
11 min