by Robert L. Boggess | Jun 11, 2025 | Opportunity Zones, TAX MITIGATION
Opportunity Zones 2025 are top of mind for investors right now—and for good reason. Why This Matters Right Now We’re in the final 18 months of the original Opportunity Zone program. The current program’s unique benefits and structure represent a...
by Robert L. Boggess | Mar 21, 2025 | Delaware Statutory Trust, REAL ESTATE, TAX MITIGATION
Delaware Statutory Trusts (DSTs ) have emerged as form of ownership as an alternative to Tenants in Common (TIC). Investors who hold highly appreciated real estate assets may be at a stage of their lives when they are seeking more passive investment opportunities....
by Robert L. Boggess | Jun 25, 2019 | Delaware Statutory Trust, TAX MITIGATION
A Delaware Statutory Trust (DST) provides an efficient vehicle to benefit from the advantages of a 1031 exchange. The DST structure allows an investor to buy fractional interest in large, institutional quality,* professionally managed commercial real property as...
by Robert L. Boggess | Feb 2, 2019 | TAX MITIGATION
CASE STUDY: Why Use a 1031 Exchange When You’ve Lost Money on a Real Estate Transaction? Changing Tactics in a 1031 Exchange May Save Taxes CLIENT: The client invests as a family limited partnership entity. It originally invested $1,000,000 into a TIC property...
by Robert L. Boggess | Dec 20, 2018 | Delaware Statutory Trust, TAX MITIGATION
The 1031 exchange can be a powerful wealth-building tool available to taxpayers who have real estate investments. It has been a major part of the successful strategy of many real estate investors. At IREXA, we help you locate the right replacement property, then...
by Robert L. Boggess | Jul 12, 2018 | TAX MITIGATION
Using charitable contributions of a conservation easement, A Charitable Contribution of a Conservation Easement (CE) IRC § 170(h), may be used to mitigate taxes due to ordinary income. IRC § 170 (h) allows users to make contributions for charitable purposes that...
