Small Business October 19, 2026
Five Reasons Retiring Landlords Are Exchanging Into Delaware Statutory Trusts
Under Revenue Ruling 2004-86, a qualifying DST interest counts as replacement property.
Small Business October 13, 2026
The Off-Ramp From the 1031 Cycle: What CPAs Should Know About 721 Exchanges
Most clients who have spent 30 years building a real estate portfolio have never been offered a way to retire from it without paying the tax.
Contributors
Amy Vetter
CPA, CITP, CGMA
Becky Livingston
Accounting & AI Marketing Consultant
Brian Tankersley
CPA, CITP, CGMA
Garrett Wagner
CPA, CITP, CEO and Founder of C3 Evolution Group
Jim Boomer
CPA, CITP, CEO
Ken Berry, JD
CPA Practice Advisor Tax Correspondent
Kristy Short, Ed.D.
Accounting Content Specialist
Mary Girsch-Bock
Contributing Writer
Randy Johnston
MCS, MCP
Roman Kepczyk
CPA, CITP, CGMA
