A tax-incentive program that encourages long-term private sector investment in designated communities known as qualified opportunity zones ("QOZs") by offering certain tax benefits to investors through qualified opportunity funds ("QOFs").

A 1031 exchange often occurs when an individual wants to tax efficiently sell investment real estate and enable the indefinite deferral of capital gains and depreciation recapture tax.

One way to conduct a 1031 is by utilizing Delaware Statutory Trusts (“DSTs”), which provide turnkey solutions to complete exchanges for investors.

A 721 exchange allows investors to exchange into the operating partnership of a real estate investment trust (“REIT”) on a tax-deferred basis.