The 1031 Exchange Brothers Sat, 18 Apr 2026 05:13:00 -0400 http://1031exchange.com en-us © 2026 The 1031 Exchange Brothers yes 020ff6d3-100b-5f42-ab90-47587d329105 David Moore episodic false This podcast will cover all you need to know about the tax-deferred 1031 exchange, its history, and how to get started with one today. Rarely is it a question of whether an exchange can be done; it's a question of HOW. 

Exchange... don't sell! Welcome to the 1031 Exchange. 

]]> Buzzsprout (https://www.buzzsprout.com) 1031 exchange, tax deferral, real estate David Moore https://storage.buzzsprout.com/4a2xs70b4tva53pwzfs2j9g0lj95?.jpg The 1031 Exchange Brothers http://1031exchange.com David Moore From Flipping Houses at 19 to Navigating Oregon Rent Control | Guest Nicholas Cook From Flipping Houses at 19 to Navigating Oregon Rent Control | Guest Nicholas Cook 1:19 — F1 Experience & Japan Sabbatical
7:14 — The Bear Encounter
11:14 — Mentorship & Entrepreneurship
15:30 — From Flipping Houses at 19 → Property Management
18:36 — Oregon Rent Control & Market Reality
24:28 — Investor Strategy & Property Management Insights

Nick Cook started flipping houses at just 19 years old—during the height of the NINJA loan era. Today, he leads one of Oregon’s top property management companies and helps real estate investors navigate one of the most complex rental markets in the country.

In this episode, David Moore sits down with Nick Cook of SleepSound Property Management to break down Oregon’s statewide rent control law, what it actually means for landlords, and how investors should be thinking about Portland real estate today.

We also cover:

  • Why rent control can lead to higher rents over time
  • What most property managers don’t tell owners
  • How to evaluate Portland as a long-term vs. short-term investment
  • The biggest mistakes landlords make (and how to avoid them)
  • Nick’s journey from flipping houses at 19 to building a successful company

Whether you're a real estate investor, landlord, or considering a 1031 exchange, this episode offers practical insights you can apply immediately.

About Equity Advantage

Equity Advantage specializes in 1031 exchanges, helping investors defer capital gains taxes and build long-term wealth through real estate.

👉 Learn more: https://www.1031exchange.com/
📞 Contact us: 503-635-1031

You can find every episode of this show on Apple Podcasts, Spotify or YouTube. 

Send us Fan Mail

Thanks for listening! Subscribe to get all of the latest tax news and information. 

]]> 1:19 — F1 Experience & Japan Sabbatical
7:14 — The Bear Encounter
11:14 — Mentorship & Entrepreneurship
15:30 — From Flipping Houses at 19 → Property Management
18:36 — Oregon Rent Control & Market Reality
24:28 — Investor Strategy & Property Management Insights

Nick Cook started flipping houses at just 19 years old—during the height of the NINJA loan era. Today, he leads one of Oregon’s top property management companies and helps real estate investors navigate one of the most complex rental markets in the country.

In this episode, David Moore sits down with Nick Cook of SleepSound Property Management to break down Oregon’s statewide rent control law, what it actually means for landlords, and how investors should be thinking about Portland real estate today.

We also cover:

  • Why rent control can lead to higher rents over time
  • What most property managers don’t tell owners
  • How to evaluate Portland as a long-term vs. short-term investment
  • The biggest mistakes landlords make (and how to avoid them)
  • Nick’s journey from flipping houses at 19 to building a successful company

Whether you're a real estate investor, landlord, or considering a 1031 exchange, this episode offers practical insights you can apply immediately.

About Equity Advantage

Equity Advantage specializes in 1031 exchanges, helping investors defer capital gains taxes and build long-term wealth through real estate.

👉 Learn more: https://www.1031exchange.com/
📞 Contact us: 503-635-1031

You can find every episode of this show on Apple Podcasts, Spotify or YouTube. 

Send us Fan Mail

Thanks for listening! Subscribe to get all of the latest tax news and information. 

]]> Celia Moore Buzzsprout-18985848 Wed, 08 Apr 2026 16:00:00 -0700 4596 F1, Rent Control, 1031 exchange, real estate 2 9 full false Can You Flip Real Estate in an IRA? Rules, Risks & Tax Consequences Can You Flip Real Estate in an IRA? Rules, Risks & Tax Consequences 00:00 Intro: Flipping Properties with an IRA
01:03 Prohibited Transactions & IRS Risks
02:13 UBIT Tax: Why Flips Get Taxed
03:24 Investor vs Dealer Status Explained
05:22 Sweat Equity & Legal Ways to Flip (ROBS Option)

Thinking a Roth IRA flip means zero taxes? Not so fast. Most investors get this wrong… and the IRS has no sense of humor when they do.

In this episode, Dave and Tom Moore from IRA Advantage break down exactly what happens when you try to flip properties inside a self-directed IRA or 401K, including the rules that can blow up your entire retirement account if you cross the wrong line.

The bottom line: Self-directed IRAs are powerful tools for real estate investors, but only if you know where the lines are. This episode gives you the map.

Disclaimer: All my opinions are my own. These statements are not meant to be taken as investment advice.

Send us Fan Mail

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]]> 00:00 Intro: Flipping Properties with an IRA
01:03 Prohibited Transactions & IRS Risks
02:13 UBIT Tax: Why Flips Get Taxed
03:24 Investor vs Dealer Status Explained
05:22 Sweat Equity & Legal Ways to Flip (ROBS Option)

Thinking a Roth IRA flip means zero taxes? Not so fast. Most investors get this wrong… and the IRS has no sense of humor when they do.

In this episode, Dave and Tom Moore from IRA Advantage break down exactly what happens when you try to flip properties inside a self-directed IRA or 401K, including the rules that can blow up your entire retirement account if you cross the wrong line.

The bottom line: Self-directed IRAs are powerful tools for real estate investors, but only if you know where the lines are. This episode gives you the map.

Disclaimer: All my opinions are my own. These statements are not meant to be taken as investment advice.

Send us Fan Mail

Thanks for listening! Subscribe to get all of the latest tax news and information. 

]]> Celia Moore Buzzsprout-18913215 Thu, 26 Mar 2026 10:00:00 -0700 850 self directed IRA 2 8 full false Cash-Out Refinancing and 1031 Exchanges: How to Access Equity Without Triggering Taxes Cash-Out Refinancing and 1031 Exchanges: How to Access Equity Without Triggering Taxes 00:00 – The BIG Myth: Do You Have to Replace Debt in a 1031?
04:24 – How to Pull Cash Out Without Triggering Taxes
04:43 – Cash-Out Refi Timing: What Triggers IRS Problems
05:09 – The “Step Transaction” Rule (What Can Get You Audited)
09:40 – Costly Mistake: Over-Financing & Unexpected Taxes

Many investors are told they have to replace debt in a 1031 exchange, but that’s not always the case. In this episode, we walk through how debt can be offset, when taking cash can trigger taxes, and how to structure transactions the right way.

We also dive into one of the biggest risk areas: timing. A cash-out refinance done too close to a sale or acquisition can raise red flags with the IRS under the “step transaction” doctrine.

You’ll learn when a refinance makes sense, how intent factors into the equation, and why what you do with the money matters just as much as when you take it.

If you’re looking to access equity while preserving your tax deferral, this episode will help you understand the rules and avoid costly mistakes.

You can find every episode of this show on Apple Podcasts, Spotify or YouTube. For more, visit https://www.1031exchange.com/podcasts/

Send us Fan Mail

Thanks for listening! Subscribe to get all of the latest tax news and information. 

]]> 00:00 – The BIG Myth: Do You Have to Replace Debt in a 1031?
04:24 – How to Pull Cash Out Without Triggering Taxes
04:43 – Cash-Out Refi Timing: What Triggers IRS Problems
05:09 – The “Step Transaction” Rule (What Can Get You Audited)
09:40 – Costly Mistake: Over-Financing & Unexpected Taxes

Many investors are told they have to replace debt in a 1031 exchange, but that’s not always the case. In this episode, we walk through how debt can be offset, when taking cash can trigger taxes, and how to structure transactions the right way.

We also dive into one of the biggest risk areas: timing. A cash-out refinance done too close to a sale or acquisition can raise red flags with the IRS under the “step transaction” doctrine.

You’ll learn when a refinance makes sense, how intent factors into the equation, and why what you do with the money matters just as much as when you take it.

If you’re looking to access equity while preserving your tax deferral, this episode will help you understand the rules and avoid costly mistakes.

You can find every episode of this show on Apple Podcasts, Spotify or YouTube. For more, visit https://www.1031exchange.com/podcasts/

Send us Fan Mail

Thanks for listening! Subscribe to get all of the latest tax news and information. 

]]> Celia Moore Buzzsprout-18903498 Tue, 24 Mar 2026 17:00:00 -0700 797 1031 Exchange, Cash-Out Refinancing, Real Estate Investing, Tax Strategies, Capital Gains Tax 2 7 full false 1031 Exchange Identification Rules Explained: The 45-Day Deadline, 3 Property Rule, and More 1031 Exchange Identification Rules Explained: The 45-Day Deadline, 3 Property Rule, and More In this episode, we break down one of the most misunderstood parts of a 1031 exchange: the identification rules.

Many investors know about the 45-day identification deadline, but far fewer understand how the three identification rules actually work or how mistakes during identification can jeopardize an exchange.

We discuss the fundamentals of identifying replacement property, common misunderstandings, and how identification works when investors are acquiring multiple properties, DST investments, or partial ownership interests.

If you're planning a 1031 exchange, understanding the identification process can help you avoid costly mistakes and structure your exchange more effectively.

Episode Timestamps

00:00 Introduction
05:19 Why Identification Confuses Investors
06:02 The 45-Day and 180-Day Deadlines
09:17 Who Receives Your Identification
11:12 How to Properly Identify Replacement Property
19:15 The 3 Identification Rules Explained
26:11 Why You Shouldn't Rush Identification
33:11 Combining Multiple Properties in a 1031 Exchange
41:48 Taking Cash Out of a 1031 Exchange

You can find every episode of this show on Apple Podcasts, Spotify or YouTube. Prime Members can listen ad-free on Amazon Music. For more, visit https://www.1031exchange.com/podcasts/ 

Send us Fan Mail

Thanks for listening! Subscribe to get all of the latest tax news and information. 

]]> In this episode, we break down one of the most misunderstood parts of a 1031 exchange: the identification rules.

Many investors know about the 45-day identification deadline, but far fewer understand how the three identification rules actually work or how mistakes during identification can jeopardize an exchange.

We discuss the fundamentals of identifying replacement property, common misunderstandings, and how identification works when investors are acquiring multiple properties, DST investments, or partial ownership interests.

If you're planning a 1031 exchange, understanding the identification process can help you avoid costly mistakes and structure your exchange more effectively.

Episode Timestamps

00:00 Introduction
05:19 Why Identification Confuses Investors
06:02 The 45-Day and 180-Day Deadlines
09:17 Who Receives Your Identification
11:12 How to Properly Identify Replacement Property
19:15 The 3 Identification Rules Explained
26:11 Why You Shouldn't Rush Identification
33:11 Combining Multiple Properties in a 1031 Exchange
41:48 Taking Cash Out of a 1031 Exchange

You can find every episode of this show on Apple Podcasts, Spotify or YouTube. Prime Members can listen ad-free on Amazon Music. For more, visit https://www.1031exchange.com/podcasts/ 

Send us Fan Mail

Thanks for listening! Subscribe to get all of the latest tax news and information. 

]]> Celia Moore Buzzsprout-18855339 Mon, 16 Mar 2026 09:00:00 -0700 3100 1031 exchange, 1031 exchange rules, 1031 identification rules, 1031 exchange, 45 day rule, 1031 exchange deadlines, real estate tax strategies, real estate investing, tax deferral strategies, delaware statutory trust, DST, 1031 exchange, passive real esta 2 6 full false 1031 Exchange into a DST or 721: What Investors Need to Know (Part 2) 1031 Exchange into a DST or 721: What Investors Need to Know (Part 2) 00:00 – Reddit Question: 1031 Exchange into a DST. 02:32 – DST vs 721 (UPREIT) Explained. 05:51 – 45-Day Rule Warning: DON'T LET IT CLOSE. 07:53 – Sponsor Risk & Why Experience Matters. 09:56 – How 721 Lets You Sell Through Basis. 14:43 – DST Identification Rules & Common Mistakes. 20:02 – Final Thoughts: “What Good Is Tax Deferral If What You Buy Goes Away?”

You can find every episode of this show on Apple Podcasts, Spotify or YouTube. For more, visit https://www.1031exchange.com/podcasts/

Send us Fan Mail

Thanks for listening! Subscribe to get all of the latest tax news and information. 

]]> 00:00 – Reddit Question: 1031 Exchange into a DST. 02:32 – DST vs 721 (UPREIT) Explained. 05:51 – 45-Day Rule Warning: DON'T LET IT CLOSE. 07:53 – Sponsor Risk & Why Experience Matters. 09:56 – How 721 Lets You Sell Through Basis. 14:43 – DST Identification Rules & Common Mistakes. 20:02 – Final Thoughts: “What Good Is Tax Deferral If What You Buy Goes Away?”

You can find every episode of this show on Apple Podcasts, Spotify or YouTube. For more, visit https://www.1031exchange.com/podcasts/

Send us Fan Mail

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]]> Celia Moore Buzzsprout-18761930 Fri, 27 Feb 2026 09:00:00 -0800 1250 1031 exchange, real estate investing, capital gains tax, tax deferral, qualified intermediary, Delaware Statutory Trust, DST, 1031 exchange, 721 exchange, UPREIT, passive real estate investing, 45-day rule 2 5 full false Reddit’s Top 1031 Exchange Questions: Mistakes, S-Corps & AI Myths Reddit’s Top 1031 Exchange Questions: Mistakes, S-Corps & AI Myths We answer the top 1031 exchange questions pulled from Reddit — including AI tax advice gone wrong (00:00–04:00), whether a partial 1031 exchange is worth it (07:38–14:08), the S-Corp mistake that eliminated future planning flexibility (14:08–19:42), and how to decide if a 1031 exchange actually makes financial sense (20:17–end). 

You can find every episode of this show on Apple Podcasts, Spotify or YouTube. For more, visit https://www.1031exchange.com/podcasts/

Send us Fan Mail

Thanks for listening! Subscribe to get all of the latest tax news and information. 

]]> We answer the top 1031 exchange questions pulled from Reddit — including AI tax advice gone wrong (00:00–04:00), whether a partial 1031 exchange is worth it (07:38–14:08), the S-Corp mistake that eliminated future planning flexibility (14:08–19:42), and how to decide if a 1031 exchange actually makes financial sense (20:17–end). 

You can find every episode of this show on Apple Podcasts, Spotify or YouTube. For more, visit https://www.1031exchange.com/podcasts/

Send us Fan Mail

Thanks for listening! Subscribe to get all of the latest tax news and information. 

]]> Celia Moore Buzzsprout-18718636 Fri, 20 Feb 2026 09:00:00 -0800 1869 1031 exchange, real estate investing, capital gains tax, tax deferral, qualified intermediary, investment property 2 4 full false Student Housing Risks in 2025–2027: Insurance, Rent Control & 1031 Exit Strategies (Part 2) Student Housing Risks in 2025–2027: Insurance, Rent Control & 1031 Exit Strategies (Part 2) 1. Student housing market overview (0:00)
2. Why governments misunderstand 1031 exchanges (2:45)
3. Insurance carriers, drones & deal-killing inspections (5:00)
4. Seller carry strategies inside a 1031 exchange (7:00)
5. Wrap notes, risk, and lender realities (12:30)
6. Rent control vs student housing (15:30)
7. Renovations, displacement & aggressive rent projections (19:30)
8. Insurance premium shocks and forced upgrades (23:00)
9. Why investors are exiting multifamily (31:00)
10. Replacing income with smarter 1031 strategies (36:00)
11. Why many exchange companies won’t answer real questions (41:30)

Student housing owners and multifamily investors are facing a new set of challenges heading into 2025–2027. Rising insurance premiums, tightening rent control regulations, and last-minute financing failures are changing how deals get done, and in many cases, causing transactions to fall apart entirely.

In Part 2 of this conversation, David Moore of Equity Advantage 1031 Exchange sits down with student housing and multifamily expert Rene Nelson (Pacwest Commercial) to break down what’s happening behind the scenes in today’s market. They discuss why insurance has become one of the biggest deal killers, how rent control impacts student housing differently than traditional multifamily, and why many long-time owners are choosing to exit.

The episode also dives into practical strategies investors are using to navigate uncertainty, including seller carry options, wrap note considerations, and how 1031 exchanges can be structured when financing or insurance issues arise late in a transaction.

This episode is especially relevant for student housing owners, multifamily investors, and advisors looking to understand where the risks are and how to plan proactively before costly mistakes are made.

Send us Fan Mail

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]]> 1. Student housing market overview (0:00)
2. Why governments misunderstand 1031 exchanges (2:45)
3. Insurance carriers, drones & deal-killing inspections (5:00)
4. Seller carry strategies inside a 1031 exchange (7:00)
5. Wrap notes, risk, and lender realities (12:30)
6. Rent control vs student housing (15:30)
7. Renovations, displacement & aggressive rent projections (19:30)
8. Insurance premium shocks and forced upgrades (23:00)
9. Why investors are exiting multifamily (31:00)
10. Replacing income with smarter 1031 strategies (36:00)
11. Why many exchange companies won’t answer real questions (41:30)

Student housing owners and multifamily investors are facing a new set of challenges heading into 2025–2027. Rising insurance premiums, tightening rent control regulations, and last-minute financing failures are changing how deals get done, and in many cases, causing transactions to fall apart entirely.

In Part 2 of this conversation, David Moore of Equity Advantage 1031 Exchange sits down with student housing and multifamily expert Rene Nelson (Pacwest Commercial) to break down what’s happening behind the scenes in today’s market. They discuss why insurance has become one of the biggest deal killers, how rent control impacts student housing differently than traditional multifamily, and why many long-time owners are choosing to exit.

The episode also dives into practical strategies investors are using to navigate uncertainty, including seller carry options, wrap note considerations, and how 1031 exchanges can be structured when financing or insurance issues arise late in a transaction.

This episode is especially relevant for student housing owners, multifamily investors, and advisors looking to understand where the risks are and how to plan proactively before costly mistakes are made.

Send us Fan Mail

Thanks for listening! Subscribe to get all of the latest tax news and information. 

]]> Celia Moore Buzzsprout-18653068 Mon, 09 Feb 2026 16:00:00 -0800 3115 Investing, Real estate 2 3 full false Student Housing Supply Shock: The 2027 Pre-Leasing Update (Pt. 1) Student Housing Supply Shock: The 2027 Pre-Leasing Update (Pt. 1) The student housing game has changed, and if you’re waiting until spring to lease, you’re already behind.

In this market update, David Moore (Equity Advantage) and student housing expert Rene Nelson (Park West Commercial) break down the massive "Supply Shock" hitting college towns like Eugene, Oregon. With mega-developments like "The Hub" adding thousands of beds, the pre-leasing timeline has shifted dramatically.

If you own older student housing stock or small multifamily units near campus, this new luxury inventory is your direct competition. We discuss exactly what the "Pre-Leasing Signal" is for the 2026-2027 school year and how to compete when new buildings are offering amenities you can't match.

0:00 – Student Housing Is Changing Fast (2026 Warning)
1:06 – The “Hub” That Changed Everything (Supply Shock)
16:26 – Luxury Student Housing Is Raising the Bar
21:53 – The Pre-Leasing Shift Most Owners Miss
24:13 – How Older Student Housing Still Competes
35:46 – What Smart Owners Are Doing Before 2027

Stay tuned for Part 2!

Expert: Rene Nelson, CCIM

https://eugene-commercial.com/ 


Send us Fan Mail

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]]> The student housing game has changed, and if you’re waiting until spring to lease, you’re already behind.

In this market update, David Moore (Equity Advantage) and student housing expert Rene Nelson (Park West Commercial) break down the massive "Supply Shock" hitting college towns like Eugene, Oregon. With mega-developments like "The Hub" adding thousands of beds, the pre-leasing timeline has shifted dramatically.

If you own older student housing stock or small multifamily units near campus, this new luxury inventory is your direct competition. We discuss exactly what the "Pre-Leasing Signal" is for the 2026-2027 school year and how to compete when new buildings are offering amenities you can't match.

0:00 – Student Housing Is Changing Fast (2026 Warning)
1:06 – The “Hub” That Changed Everything (Supply Shock)
16:26 – Luxury Student Housing Is Raising the Bar
21:53 – The Pre-Leasing Shift Most Owners Miss
24:13 – How Older Student Housing Still Competes
35:46 – What Smart Owners Are Doing Before 2027

Stay tuned for Part 2!

Expert: Rene Nelson, CCIM

https://eugene-commercial.com/ 


Send us Fan Mail

Thanks for listening! Subscribe to get all of the latest tax news and information. 

]]> Celia Moore Buzzsprout-18612092 Mon, 02 Feb 2026 09:00:00 -0800 2721 student housing, student housing market, student housing supply, pre leasing, commercial real estate, multifamily investing, real estate investing, real estate trends, real estate forecast, housing supply, property management, 1031 exchange, real estate p 2 2 full false Paperwork Mistakes That Trigger Prohibited Transactions (DST, IRA & 1031 Pitfalls) Paperwork Mistakes That Trigger Prohibited Transactions (DST, IRA & 1031 Pitfalls) Season 2 Premiere • Overall Episode 26

A quick paperwork review can save you from a prohibited transaction.

In this episode, David and Tom explain the DST/IRA documentation mistakes that catch people off guard, why your retirement account is “not you,” and how checkbook IRA control can backfire if you don’t understand the rules.

They also cover 1031 exchange pitfalls after divorce, intent rules, and when the opportunity cost of waiting makes an exchange less attractive.

00:00 Nobody Wants to Call… And That’s the Problem
01:15 ROBS Explained: The Retirement Strategy People Misuse
06:40 The IRA Structure That Gets Deals Rejected
12:20 “$10,000 Later…” The Document That Was Useless
20:15 The Paperwork Mistake That Slows Everything Down
27:00 Checkbook IRA: The Best Feature… And the Worst Risk
29:10 DST Paperwork Red Flag (Qualified Funds Warning)
36:25 Divorce + 1031: Where People Get Tripped Up
44:00 The Hidden Cost of Waiting (Opportunity Cost)

Have you ever been told, “just assign it to the IRA” or had an attorney/custodian reject your operating agreement?

Drop your story in the comments — we’ll cover the best questions in a future episode!

Send us Fan Mail

Thanks for listening! Subscribe to get all of the latest tax news and information. 

]]> Season 2 Premiere • Overall Episode 26

A quick paperwork review can save you from a prohibited transaction.

In this episode, David and Tom explain the DST/IRA documentation mistakes that catch people off guard, why your retirement account is “not you,” and how checkbook IRA control can backfire if you don’t understand the rules.

They also cover 1031 exchange pitfalls after divorce, intent rules, and when the opportunity cost of waiting makes an exchange less attractive.

00:00 Nobody Wants to Call… And That’s the Problem
01:15 ROBS Explained: The Retirement Strategy People Misuse
06:40 The IRA Structure That Gets Deals Rejected
12:20 “$10,000 Later…” The Document That Was Useless
20:15 The Paperwork Mistake That Slows Everything Down
27:00 Checkbook IRA: The Best Feature… And the Worst Risk
29:10 DST Paperwork Red Flag (Qualified Funds Warning)
36:25 Divorce + 1031: Where People Get Tripped Up
44:00 The Hidden Cost of Waiting (Opportunity Cost)

Have you ever been told, “just assign it to the IRA” or had an attorney/custodian reject your operating agreement?

Drop your story in the comments — we’ll cover the best questions in a future episode!

Send us Fan Mail

Thanks for listening! Subscribe to get all of the latest tax news and information. 

]]> Celia Moore Buzzsprout-18481517 Fri, 09 Jan 2026 10:00:00 -0800 3093 1031 exchange, self-directed IRA, checkbook IRA, DST, qualified funds, like-kind exchange, real estate investing 2 1 full false Self-Directed IRAs, RMDs, and the Real Risks of Investing Outside Wall Street Self-Directed IRAs, RMDs, and the Real Risks of Investing Outside Wall Street Self-directed IRAs give investors the ability to move beyond Wall Street and invest in real assets like real estate, private notes, and alternative investments—but that control comes with important rules and risks.

In this episode, we break down what investors need to understand before using retirement funds outside traditional brokerage accounts, including how Required Minimum Distributions (RMDs) work, when they should be taken, when an IRA holds illiquid assets, how valuations are handled, and why certain mistakes inside an IRA cannot be undone.

01:00 – 2026 IRA Contribution Limits Explained
02:00 – Required Minimum Distributions (RMDs): What Triggers Them
03:00 – Valuing Real Estate & Alternative Assets Inside an IRA
05:15 – What Happens When Your IRA Has No Cash for an RMD
05:40 – In-Kind Distributions: Taking Assets Instead of Cash
06:10 – What Is a Checkbook IRA (IRA LLC)?
09:10 – Annual Valuations vs. RMD Valuations
12:45 – IRS Scrutiny, In-Kind Distributions & Audit Risk
16:25 – DIY IRA LLCs, Prohibited Transactions & Costly Mistakes 

This conversation is for investors who want flexibility and control in their retirement strategy, while staying compliant and avoiding unnecessary taxes and penalties.

If you’re considering real estate or alternative investments inside an IRA, this episode provides practical insight to help you make informed decisions before moving forward.

Send us Fan Mail

Thanks for listening! Subscribe to get all of the latest tax news and information. 

]]> Self-directed IRAs give investors the ability to move beyond Wall Street and invest in real assets like real estate, private notes, and alternative investments—but that control comes with important rules and risks.

In this episode, we break down what investors need to understand before using retirement funds outside traditional brokerage accounts, including how Required Minimum Distributions (RMDs) work, when they should be taken, when an IRA holds illiquid assets, how valuations are handled, and why certain mistakes inside an IRA cannot be undone.

01:00 – 2026 IRA Contribution Limits Explained
02:00 – Required Minimum Distributions (RMDs): What Triggers Them
03:00 – Valuing Real Estate & Alternative Assets Inside an IRA
05:15 – What Happens When Your IRA Has No Cash for an RMD
05:40 – In-Kind Distributions: Taking Assets Instead of Cash
06:10 – What Is a Checkbook IRA (IRA LLC)?
09:10 – Annual Valuations vs. RMD Valuations
12:45 – IRS Scrutiny, In-Kind Distributions & Audit Risk
16:25 – DIY IRA LLCs, Prohibited Transactions & Costly Mistakes 

This conversation is for investors who want flexibility and control in their retirement strategy, while staying compliant and avoiding unnecessary taxes and penalties.

If you’re considering real estate or alternative investments inside an IRA, this episode provides practical insight to help you make informed decisions before moving forward.

Send us Fan Mail

Thanks for listening! Subscribe to get all of the latest tax news and information. 

]]> Celia Moore Buzzsprout-18380432 Thu, 18 Dec 2025 09:00:00 -0800 1541 Self-Directed IRA, IRA Rules, Prohibited Transactions, IRA LLC, Checkbook IRA, Retirement Investing, Alternative Investments 1 25 full false Year-End 1031 Exchange Planning: Deadlines, Boot, & Taxes Year-End 1031 Exchange Planning: Deadlines, Boot, & Taxes In this episode, David and Tom of the Exchange Bros discuss year-end planning for 1031 exchanges, focusing on deadlines, tax reporting, and strategies to manage multi-year tax exposure.

They break down boot, debt relief, partial exchanges, installment sales, seller financing, and refinancing strategies, and explain how timing and intent can impact tax outcomes. The conversation also covers combining Section 121 and 1031 exchanges, converting investment properties into future primary residences, and why thoughtful planning matters more than automated solutions.

The episode closes with a reminder that in real estate tax planning, tax exposure is not the same as taxes owed.

01:10 Year-end 1031 Exchange Deadlines, Extensions & Tax reporting
03:58 Understanding boot, debt relief & when 1031 taxes are triggered
07:09 Installment sales, seller carry & common tax misconceptions
09:26 Full vs partial 1031 exchanges: value, equity & mortgage rules
14:27 Tax exposure vs taxes owed: portfolio planning & ROI strategy
19:27 Cash-out refinancing before vs after a 1031 exchange
28:42 Using Section 121 with 1031 exchanges (primary residence strategies)
40:03 Why experience matters: planning vs AI & automated exchanges
47:53 Seller financing in 1031 exchanges: notes, deferral & pitfalls

Send us Fan Mail

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]]> In this episode, David and Tom of the Exchange Bros discuss year-end planning for 1031 exchanges, focusing on deadlines, tax reporting, and strategies to manage multi-year tax exposure.

They break down boot, debt relief, partial exchanges, installment sales, seller financing, and refinancing strategies, and explain how timing and intent can impact tax outcomes. The conversation also covers combining Section 121 and 1031 exchanges, converting investment properties into future primary residences, and why thoughtful planning matters more than automated solutions.

The episode closes with a reminder that in real estate tax planning, tax exposure is not the same as taxes owed.

01:10 Year-end 1031 Exchange Deadlines, Extensions & Tax reporting
03:58 Understanding boot, debt relief & when 1031 taxes are triggered
07:09 Installment sales, seller carry & common tax misconceptions
09:26 Full vs partial 1031 exchanges: value, equity & mortgage rules
14:27 Tax exposure vs taxes owed: portfolio planning & ROI strategy
19:27 Cash-out refinancing before vs after a 1031 exchange
28:42 Using Section 121 with 1031 exchanges (primary residence strategies)
40:03 Why experience matters: planning vs AI & automated exchanges
47:53 Seller financing in 1031 exchanges: notes, deferral & pitfalls

Send us Fan Mail

Thanks for listening! Subscribe to get all of the latest tax news and information. 

]]> Celia Moore Buzzsprout-18358558 Mon, 15 Dec 2025 11:00:00 -0800 3633 1031 exchange, real estate investing, real estate taxes, tax deferral strategies, seller financing 1 24 full false Looking for a New 1031 Replacement Option? Introducing the DTS Looking for a New 1031 Replacement Option? Introducing the DTS In our latest episode of the Exchange Brothers, David and Tom dive into Appreciation Homes and the Direct Title Security (DTS) model, a new approach that gives investors direct ownership of real property with the passive benefits of a triple-net lease. 

Tune in as Derek Vogel and Forrest James of Appreciation Homes cover how the DTS works, how it could solve major pain points of the traditional DST, and how investors can use it to gain control, liquidity, and flexibility, without sacrificing passivity. The DTS also gives investors the ability to cash-out refinance post-acquisition, a feature many want, but often can’t access in traditional deals.

01:28 – What Are Appreciation Homes?
04:30 – How the DTS Model Was Created
07:20 – DTS vs. DST Explained Simply
08:18 – How DTS Works (Ownership + Long-Term Lease)
10:29 – Property Types, Markets & Inventory
11:31 – Key Benefits: Control, Liquidity & Risk Reduction
18:07 – Debt, Leverage & Cash-Out Refi Options
23:03 – Returns & Who This Is Best For
58:56 – Closing Thoughts & Next Steps 

Have questions? Drop them in the comments, we’re planning a follow-up episode! 

📞 Connect with our guests: 
Forrest James – FJames@emersonequity.com  
Derek Vogel – Derek@appreciationhomes.com 

🎙️ Hosted by David & Tom Moore, The Exchange Brothers | Equity Advantage 1031Exchange.com

1031 Risk Disclosure: 

There is no guarantee that any strategy will be successful or achieve investment objectives; 
Potential for property value loss – All real estate investments have the potential to lose value during the life of the investments; 
Change of tax status – The income stream and depreciation schedule for any investment property may affect the property owner’s income bracket and/or tax status. An unfavorable tax ruling may cancel deferral of capital gains and result in immediate tax liabilities; 
Potential for foreclosure – All financed real estate investments have potential for foreclosure; 
Illiquidity – Because 1031 exchanges are commonly offered through private placement offerings and are illiquid securities. There is no secondary market for these investments. 
Reduction or Elimination of Monthly Cash Flow Distributions – Like any investment in real estate, if a property unexpectedly loses tenants or sustains substantial damage, there is potential for suspension of cash flow distributions; 
Impact of fees/expenses – Costs associated with the transaction may impact investors’ returns and may outweigh the tax benefits

For more information on Emerson Equity, please visit FINRA’s BrokerCheck website. You can also download a copy of Emerson Equity’s Customer Relationship Summary to learn more about their role and services. 

General Disclosure: 

Not an offer to buy, nor a solicitation to sell securities. All investing involves risk of loss of some or all principal invested. Past performance is not indicative of future results. Speak to your finance and/or tax professional prior to investing. Any information provided is for informational purposes only.

Securities through Emerson Equity LLC Member: FINRA/SIPC. Only available in states where Emerson Equity LLC is registered. Emerson Equity LLC is not affiliated with any other entities identified in this communication.

Send us Fan Mail

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]]> In our latest episode of the Exchange Brothers, David and Tom dive into Appreciation Homes and the Direct Title Security (DTS) model, a new approach that gives investors direct ownership of real property with the passive benefits of a triple-net lease. 

Tune in as Derek Vogel and Forrest James of Appreciation Homes cover how the DTS works, how it could solve major pain points of the traditional DST, and how investors can use it to gain control, liquidity, and flexibility, without sacrificing passivity. The DTS also gives investors the ability to cash-out refinance post-acquisition, a feature many want, but often can’t access in traditional deals.

01:28 – What Are Appreciation Homes?
04:30 – How the DTS Model Was Created
07:20 – DTS vs. DST Explained Simply
08:18 – How DTS Works (Ownership + Long-Term Lease)
10:29 – Property Types, Markets & Inventory
11:31 – Key Benefits: Control, Liquidity & Risk Reduction
18:07 – Debt, Leverage & Cash-Out Refi Options
23:03 – Returns & Who This Is Best For
58:56 – Closing Thoughts & Next Steps 

Have questions? Drop them in the comments, we’re planning a follow-up episode! 

📞 Connect with our guests: 
Forrest James – FJames@emersonequity.com  
Derek Vogel – Derek@appreciationhomes.com 

🎙️ Hosted by David & Tom Moore, The Exchange Brothers | Equity Advantage 1031Exchange.com

1031 Risk Disclosure: 

There is no guarantee that any strategy will be successful or achieve investment objectives; 
Potential for property value loss – All real estate investments have the potential to lose value during the life of the investments; 
Change of tax status – The income stream and depreciation schedule for any investment property may affect the property owner’s income bracket and/or tax status. An unfavorable tax ruling may cancel deferral of capital gains and result in immediate tax liabilities; 
Potential for foreclosure – All financed real estate investments have potential for foreclosure; 
Illiquidity – Because 1031 exchanges are commonly offered through private placement offerings and are illiquid securities. There is no secondary market for these investments. 
Reduction or Elimination of Monthly Cash Flow Distributions – Like any investment in real estate, if a property unexpectedly loses tenants or sustains substantial damage, there is potential for suspension of cash flow distributions; 
Impact of fees/expenses – Costs associated with the transaction may impact investors’ returns and may outweigh the tax benefits

For more information on Emerson Equity, please visit FINRA’s BrokerCheck website. You can also download a copy of Emerson Equity’s Customer Relationship Summary to learn more about their role and services. 

General Disclosure: 

Not an offer to buy, nor a solicitation to sell securities. All investing involves risk of loss of some or all principal invested. Past performance is not indicative of future results. Speak to your finance and/or tax professional prior to investing. Any information provided is for informational purposes only.

Securities through Emerson Equity LLC Member: FINRA/SIPC. Only available in states where Emerson Equity LLC is registered. Emerson Equity LLC is not affiliated with any other entities identified in this communication.

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]]> Celia Moore Buzzsprout-18167308 Mon, 10 Nov 2025 14:00:00 -0800 4109 #1031Exchange, #DSTAlternative, #PassiveIncome, #DirectTitleSecurity, #RealEstateInvesting, #CreditTenantLease, #FeeSimpleOwnership, #CashOutRefi 1 23 full false Understanding 721 Exchanges & DSTs: Real Estate Investing in 2025 with David Moore & Robert Smith Understanding 721 Exchanges & DSTs: Real Estate Investing in 2025 with David Moore & Robert Smith In this episode, David Moore (Equity Advantage) sits down with Robert Smith of Peregrine Private Capital to unpack the evolving world of 1031 exchanges, DSTs (Delaware Statutory Trusts), and 721 UPREITs in today’s unpredictable real estate market.

📈 Key Topics:

  • The recent interest rate changes and how they’re reshaping investor behavior

  • Why 721 UPREITs have become Wall Street’s favorite “exit strategy”

  • The risks and misconceptions around liquidity in DSTs and UPREITs

  • Tax strategies every real estate investor should know in 2025

  • The impact of policy changes, rent control, and state taxes on property owners

  • How investors can protect wealth and plan smarter for generational real estate transitions


00:00 – Disclaimer & Investment Risk Overview
00:47 – Welcome: David Moore & Robert Smith on Today’s Market
02:57 – Interest Rates, Uncertainty & the 2025 Real Estate Landscape
05:05 – When Tax Deferral Doesn’t Make Sense
08:11 – DSTs & 721 UPREITs Explained: How They Work
12:20 – DST vs. 721: Key Differences and Hidden Risks
17:25 – The Endgame Strategy: When a 721 Exchange Fits
23:47 – Liquidity, Tax Benefits & Wall Street’s Real Estate Agenda
43:00 – Taxes, Policy & Why Investors Are Leaving Blue States
55:36 – The Future of Real Estate Ownership in America

🎧 Subscribe for more deep dives into real estate investing, tax strategy, and wealth management from The Exchange Bros. 

Important note: This podcast is not an offer to buy or a solicitation to sell a security. The podcast is a discussion pertaining to one or more investment strategies and/or asset class(es), and is not a discussion of any specific offering, past or present, of securities. As a reminder, there is no guarantee that any investment or strategy will perform as targeted, past performance is no guarantee of future performance, and any investment involves risk of the loss of some or all principal invested. The podcast contains statements intended for educational and hypothetical purposes only, and is not to be construed as a promise of performance. Information presented herein reflects the opinions of the speakers and is from sources believed to be reliable, but all information is subject to change. You should always speak to your finance and/or tax professional prior to investing. 

Securities offered through Emerson Equity LLC Member: FINRA/SIPC. Only available in states where Emerson Equity LLC is registered. Emerson Equity LLC is not affiliated with any other entities identified in this communication. 

Send us Fan Mail

Thanks for listening! Subscribe to get all of the latest tax news and information. 

]]> In this episode, David Moore (Equity Advantage) sits down with Robert Smith of Peregrine Private Capital to unpack the evolving world of 1031 exchanges, DSTs (Delaware Statutory Trusts), and 721 UPREITs in today’s unpredictable real estate market.

📈 Key Topics:

  • The recent interest rate changes and how they’re reshaping investor behavior

  • Why 721 UPREITs have become Wall Street’s favorite “exit strategy”

  • The risks and misconceptions around liquidity in DSTs and UPREITs

  • Tax strategies every real estate investor should know in 2025

  • The impact of policy changes, rent control, and state taxes on property owners

  • How investors can protect wealth and plan smarter for generational real estate transitions


00:00 – Disclaimer & Investment Risk Overview
00:47 – Welcome: David Moore & Robert Smith on Today’s Market
02:57 – Interest Rates, Uncertainty & the 2025 Real Estate Landscape
05:05 – When Tax Deferral Doesn’t Make Sense
08:11 – DSTs & 721 UPREITs Explained: How They Work
12:20 – DST vs. 721: Key Differences and Hidden Risks
17:25 – The Endgame Strategy: When a 721 Exchange Fits
23:47 – Liquidity, Tax Benefits & Wall Street’s Real Estate Agenda
43:00 – Taxes, Policy & Why Investors Are Leaving Blue States
55:36 – The Future of Real Estate Ownership in America

🎧 Subscribe for more deep dives into real estate investing, tax strategy, and wealth management from The Exchange Bros. 

Important note: This podcast is not an offer to buy or a solicitation to sell a security. The podcast is a discussion pertaining to one or more investment strategies and/or asset class(es), and is not a discussion of any specific offering, past or present, of securities. As a reminder, there is no guarantee that any investment or strategy will perform as targeted, past performance is no guarantee of future performance, and any investment involves risk of the loss of some or all principal invested. The podcast contains statements intended for educational and hypothetical purposes only, and is not to be construed as a promise of performance. Information presented herein reflects the opinions of the speakers and is from sources believed to be reliable, but all information is subject to change. You should always speak to your finance and/or tax professional prior to investing. 

Securities offered through Emerson Equity LLC Member: FINRA/SIPC. Only available in states where Emerson Equity LLC is registered. Emerson Equity LLC is not affiliated with any other entities identified in this communication. 

Send us Fan Mail

Thanks for listening! Subscribe to get all of the latest tax news and information. 

]]> Celia Moore Buzzsprout-17986281 Thu, 09 Oct 2025 16:00:00 -0700 4122 1 22 full false Santa Cruz Real Estate, Rent Control & Market Changes | Interview with Paul Locatelli Santa Cruz Real Estate, Rent Control & Market Changes | Interview with Paul Locatelli In this episode, we are catching up with Paul Locatelli, a Santa Cruz real estate veteran and old friend, with stories you won’t hear anywhere else! From Versace to navigating tricky appraisals, Paul’s seen it all — and yes, Tom’s swim record is still standing.

In this chat, we break down:

- How rent control is reshaping the Santa Cruz housing market
- Current market changes affecting buyers, sellers, and investors
- Paul’s personal journey in real estate, including wild stories and lessons learned

Whether you’re local, looking to invest, or just love a good Santa Cruz story, this interview is packed with real estate insights, laughs, and behind-the-scenes tales.

00:00:00 Reconnecting with Old Friends
00:03:15 Santa Cruz Market Snapshot
00:08:40 Rent Control Realities
00:14:20 Career Highlights & Funny Tales
00:20:50 721 DST Investments Explained
00:31:45 Investment Returns & Risk
00:41:30 Educating Investors
00:50:10 Buyer & Seller Trends in Santa Cruz
00:57:37 Portfolio Management Tips
01:07:22 People First, Profits Follow
01:16:14 Lessons from Real-Life Cases
01:23:05 Adding Value Without Selling
01:29:18 Wrapping Up & Next Steps

Our Expert:

Paul Locatelli, Epique Real Estate

https://locatellirealestate.com/


Send us Fan Mail

Thanks for listening! Subscribe to get all of the latest tax news and information. 

]]> In this episode, we are catching up with Paul Locatelli, a Santa Cruz real estate veteran and old friend, with stories you won’t hear anywhere else! From Versace to navigating tricky appraisals, Paul’s seen it all — and yes, Tom’s swim record is still standing.

In this chat, we break down:

- How rent control is reshaping the Santa Cruz housing market
- Current market changes affecting buyers, sellers, and investors
- Paul’s personal journey in real estate, including wild stories and lessons learned

Whether you’re local, looking to invest, or just love a good Santa Cruz story, this interview is packed with real estate insights, laughs, and behind-the-scenes tales.

00:00:00 Reconnecting with Old Friends
00:03:15 Santa Cruz Market Snapshot
00:08:40 Rent Control Realities
00:14:20 Career Highlights & Funny Tales
00:20:50 721 DST Investments Explained
00:31:45 Investment Returns & Risk
00:41:30 Educating Investors
00:50:10 Buyer & Seller Trends in Santa Cruz
00:57:37 Portfolio Management Tips
01:07:22 People First, Profits Follow
01:16:14 Lessons from Real-Life Cases
01:23:05 Adding Value Without Selling
01:29:18 Wrapping Up & Next Steps

Our Expert:

Paul Locatelli, Epique Real Estate

https://locatellirealestate.com/


Send us Fan Mail

Thanks for listening! Subscribe to get all of the latest tax news and information. 

]]> Celia Moore Buzzsprout-17934243 Tue, 30 Sep 2025 12:00:00 -0700 5355 Tax Deferral 1 21 full false What AI Gets Wrong About 1031 Exchanges What AI Gets Wrong About 1031 Exchanges AI can deliver quick answers, but when it comes to 1031 exchanges, it doesn’t know the right questions to ask — and that can cost you big. 

In this episode, Dave and Tom break down why relying solely on AI can lead to missed opportunities, unnecessary risk, and even failed transactions. They share real-world stories, discuss the nuances of reverse and improvement exchanges, and explain why experience, strategy, and human judgment still matter. Whether you’re an investor, broker, or just curious about AI’s role in real estate, this episode will help you avoid costly mistakes and make smarter decisions.

01:00 AI’s Role in Real Estate
02:00 The Big Issue: Not Knowing the Right Questions to Ask
04:30 AI Can’t Review Your Sales Agreement  
07:30 Safe Harbor vs. Non-Safe Harbor Exchanges  
08:30 Why Cheap Isn’t Always Better  
11:20 Referral Fees, Conflicts of Interest, and Client Trust  
15:00 $100M Deal Example: Security & Risk Management  
28:00 Basis, Depreciation, and Why AI Can’t Calculate It  
46:30 Final Thoughts: AI’s Place & Human Expertise

Send us Fan Mail

Thanks for listening! Subscribe to get all of the latest tax news and information. 

]]> AI can deliver quick answers, but when it comes to 1031 exchanges, it doesn’t know the right questions to ask — and that can cost you big. 

In this episode, Dave and Tom break down why relying solely on AI can lead to missed opportunities, unnecessary risk, and even failed transactions. They share real-world stories, discuss the nuances of reverse and improvement exchanges, and explain why experience, strategy, and human judgment still matter. Whether you’re an investor, broker, or just curious about AI’s role in real estate, this episode will help you avoid costly mistakes and make smarter decisions.

01:00 AI’s Role in Real Estate
02:00 The Big Issue: Not Knowing the Right Questions to Ask
04:30 AI Can’t Review Your Sales Agreement  
07:30 Safe Harbor vs. Non-Safe Harbor Exchanges  
08:30 Why Cheap Isn’t Always Better  
11:20 Referral Fees, Conflicts of Interest, and Client Trust  
15:00 $100M Deal Example: Security & Risk Management  
28:00 Basis, Depreciation, and Why AI Can’t Calculate It  
46:30 Final Thoughts: AI’s Place & Human Expertise

Send us Fan Mail

Thanks for listening! Subscribe to get all of the latest tax news and information. 

]]> David Moore Buzzsprout-17863848 Wed, 17 Sep 2025 16:00:00 -0700 3329 1 20 full false 1031 Exchange or Just Sell? The Tax Truth Investors Miss 1031 Exchange or Just Sell? The Tax Truth Investors Miss From IRAs to 401(k)s to 1031s… what’s really legal, and what’s a tax trap? David and Thomas Moore answer real client questions: Can retirement accounts pay property debt? When is selling smarter than exchanging? And what “tax-free” really means.

00:00 – Retirement Accounts + 1031 Exchanges
00:25 – Client Question: Can You Use Home Sale Proceeds to Pay IRA Debt?
01:59 – Why Paying IRA Debt with Personal Funds = Prohibited Transaction
04:05 – Legal Workaround: Using an LLC to Avoid Prohibited Transactions
07:15 – Asking the Right Tax & Legal Questions
15:22 – What to Do When a Seller Wants a 1031 Exchange
18:11 – Equity ≠ Gain: Understanding Your Real Tax Exposure
25:44 – What a 1031 Exchange Really Does (Tax Deferral, Not Tax-Free)
26:39 – Swap Until You Drop: Passing Properties to Heirs Tax-Free
41:04 – 1031 G6 Rules: When You Can (and Can’t) Access Cash

🔔 Subscribe for more tips on 1031 exchanges, retirement investing, and wealth-building strategies.



Send us Fan Mail

Thanks for listening! Subscribe to get all of the latest tax news and information. 

]]> From IRAs to 401(k)s to 1031s… what’s really legal, and what’s a tax trap? David and Thomas Moore answer real client questions: Can retirement accounts pay property debt? When is selling smarter than exchanging? And what “tax-free” really means.

00:00 – Retirement Accounts + 1031 Exchanges
00:25 – Client Question: Can You Use Home Sale Proceeds to Pay IRA Debt?
01:59 – Why Paying IRA Debt with Personal Funds = Prohibited Transaction
04:05 – Legal Workaround: Using an LLC to Avoid Prohibited Transactions
07:15 – Asking the Right Tax & Legal Questions
15:22 – What to Do When a Seller Wants a 1031 Exchange
18:11 – Equity ≠ Gain: Understanding Your Real Tax Exposure
25:44 – What a 1031 Exchange Really Does (Tax Deferral, Not Tax-Free)
26:39 – Swap Until You Drop: Passing Properties to Heirs Tax-Free
41:04 – 1031 G6 Rules: When You Can (and Can’t) Access Cash

🔔 Subscribe for more tips on 1031 exchanges, retirement investing, and wealth-building strategies.



Send us Fan Mail

Thanks for listening! Subscribe to get all of the latest tax news and information. 

]]> Celia Moore Buzzsprout-17730422 Mon, 25 Aug 2025 10:00:00 -0700 2824 #1031Exchange, #RetirementPlanning, #RealEstateInvesting, #Taxes 1 19 full false Use Your IRA or 401(k) to Buy a Business (Self-Directed IRA, Checkbook IRA & ROBS Explained) Use Your IRA or 401(k) to Buy a Business (Self-Directed IRA, Checkbook IRA & ROBS Explained) In this episode, David Moore from Equity Advantage and IRA Advantage breaks down how you can use retirement funds, including self-directed IRAs, checkbook IRAs, and 401(k) plans, to purchase a business. Learn the differences between investing passively versus working in the business, how to avoid prohibited transactions, and when a Rollover Business Startup (ROBS) is the right move. 

Perfect for entrepreneurs, investors, and anyone exploring tax-advantaged business purchases.

0:00 – Buying a Business with Your IRA or 401(k)
0:26 – Client Case Study: Using Retirement Funds to Purchase a Business
1:11 – Passive Investments vs. Working in the Business
1:33 – How a Self-Directed IRA or Checkbook IRA Works
2:13 – Combining Multiple IRAs & Understanding Disqualified Parties
3:23 – What You Can and Can’t Buy with an IRA or 401(k)
4:04 – The Checkbook Advantage IRA Structure Explained
5:06 – The Risk of Working in an IRA-Owned Business
5:47 – Rollover Business Startup (ROBS) Using a 401(k) + C Corporation
7:05 – Summary & How to Choose the Right Structure

Send us Fan Mail

Thanks for listening! Subscribe to get all of the latest tax news and information. 

]]> In this episode, David Moore from Equity Advantage and IRA Advantage breaks down how you can use retirement funds, including self-directed IRAs, checkbook IRAs, and 401(k) plans, to purchase a business. Learn the differences between investing passively versus working in the business, how to avoid prohibited transactions, and when a Rollover Business Startup (ROBS) is the right move. 

Perfect for entrepreneurs, investors, and anyone exploring tax-advantaged business purchases.

0:00 – Buying a Business with Your IRA or 401(k)
0:26 – Client Case Study: Using Retirement Funds to Purchase a Business
1:11 – Passive Investments vs. Working in the Business
1:33 – How a Self-Directed IRA or Checkbook IRA Works
2:13 – Combining Multiple IRAs & Understanding Disqualified Parties
3:23 – What You Can and Can’t Buy with an IRA or 401(k)
4:04 – The Checkbook Advantage IRA Structure Explained
5:06 – The Risk of Working in an IRA-Owned Business
5:47 – Rollover Business Startup (ROBS) Using a 401(k) + C Corporation
7:05 – Summary & How to Choose the Right Structure

Send us Fan Mail

Thanks for listening! Subscribe to get all of the latest tax news and information. 

]]> Celia Moore Buzzsprout-17667891 Wed, 13 Aug 2025 15:00:00 -0700 453 1 18 full false Avoiding the Slippery Slope: Closing Costs, Capital Improvements & 1031 Exchange Pitfalls Avoiding the Slippery Slope: Closing Costs, Capital Improvements & 1031 Exchange Pitfalls In this episode, David Moore of Equity Advantage covers the complexities of 1031 Exchange closing cost deductions, providing a lighthearted reminder that one wrong step can derail your entire transaction.

Learn why timing, documentation, and proper planning are critical when it comes to:

  • Deducting closing costs
  • Capital improvements before sale
  • Handling “boot” and avoiding unexpected tax consequences
  • Creating liens to recover funds legally
  • Working with tax professionals to mitigate exposure

David shares real-world examples, like a client who spent $50K prepping a property for sale, and discusses the gray areas of what’s deductible or what could come back to bite you.

Whether you're an investor, realtor, or advisor, this episode will help you navigate the fine print and protect your investment.

📞 Got questions? Visit 1031Exchange.com or call Equity Advantage for guidance. 

Send us Fan Mail

Thanks for listening! Subscribe to get all of the latest tax news and information. 

]]> In this episode, David Moore of Equity Advantage covers the complexities of 1031 Exchange closing cost deductions, providing a lighthearted reminder that one wrong step can derail your entire transaction.

Learn why timing, documentation, and proper planning are critical when it comes to:

  • Deducting closing costs
  • Capital improvements before sale
  • Handling “boot” and avoiding unexpected tax consequences
  • Creating liens to recover funds legally
  • Working with tax professionals to mitigate exposure

David shares real-world examples, like a client who spent $50K prepping a property for sale, and discusses the gray areas of what’s deductible or what could come back to bite you.

Whether you're an investor, realtor, or advisor, this episode will help you navigate the fine print and protect your investment.

📞 Got questions? Visit 1031Exchange.com or call Equity Advantage for guidance. 

Send us Fan Mail

Thanks for listening! Subscribe to get all of the latest tax news and information. 

]]> David Moore Buzzsprout-17631723 Thu, 07 Aug 2025 12:00:00 -0700 482 1 17 full false Unlocking Self-Directed IRAs: Real Estate, Rules & Retirement Unlocking Self-Directed IRAs: Real Estate, Rules & Retirement In this special edition of the Exchange Bros, David and Tom dive deep into the world of self-directed IRAs — what they are, how they work, and how you can take control of your retirement dollars to invest in real estate, private loans, and beyond.

They break down:

  • Why Wall Street IRAs are limiting your options
  • The difference between “true” self-direction vs. what your broker says
  • How to structure an IRA LLC (aka Checkbook IRA)
  • Common pitfalls, prohibited transactions & disqualified parties
  • Real-world examples and war stories from years in the business

Whether you're new to retirement planning or looking to supercharge your portfolio, this episode is packed with practical advice, expert insights, and a few laughs.

01:47 – What Is a Self-Directed IRA?
05:08 – Prohibited Transactions & Disqualified Parties
07:31 – The IRA LLC / Checkbook IRA Explained
14:26 – Trust Companies: Not All Are Created Equal
18:33 – Joint Ownership & Multi-Member Structures
25:10 – Funding Pitfalls & Common Setup Mistakes
30:59 – Annual Responsibilities & Reviews
36:07 – Distribution Rules & In-Kind Strategies
54:08 – RMDs, Real Estate, and Retirement Goals
56:40 – Final Thoughts: Be Conservative, Stay Compliant

Disclaimer: It's not just about making investments; it's about avoiding costly mistakes. Listen in and get it right the first time.

Send us Fan Mail

Thanks for listening! Subscribe to get all of the latest tax news and information. 

]]> In this special edition of the Exchange Bros, David and Tom dive deep into the world of self-directed IRAs — what they are, how they work, and how you can take control of your retirement dollars to invest in real estate, private loans, and beyond.

They break down:

  • Why Wall Street IRAs are limiting your options
  • The difference between “true” self-direction vs. what your broker says
  • How to structure an IRA LLC (aka Checkbook IRA)
  • Common pitfalls, prohibited transactions & disqualified parties
  • Real-world examples and war stories from years in the business

Whether you're new to retirement planning or looking to supercharge your portfolio, this episode is packed with practical advice, expert insights, and a few laughs.

01:47 – What Is a Self-Directed IRA?
05:08 – Prohibited Transactions & Disqualified Parties
07:31 – The IRA LLC / Checkbook IRA Explained
14:26 – Trust Companies: Not All Are Created Equal
18:33 – Joint Ownership & Multi-Member Structures
25:10 – Funding Pitfalls & Common Setup Mistakes
30:59 – Annual Responsibilities & Reviews
36:07 – Distribution Rules & In-Kind Strategies
54:08 – RMDs, Real Estate, and Retirement Goals
56:40 – Final Thoughts: Be Conservative, Stay Compliant

Disclaimer: It's not just about making investments; it's about avoiding costly mistakes. Listen in and get it right the first time.

Send us Fan Mail

Thanks for listening! Subscribe to get all of the latest tax news and information. 

]]> David Moore Buzzsprout-17558586 Thu, 24 Jul 2025 10:00:00 -0700 4703 IRA 1 16 full false 2025 Real Estate Tax Strategies & New Laws Explained: Opportunity Zones, Cost Seg, 1031 & More 2025 Real Estate Tax Strategies & New Laws Explained: Opportunity Zones, Cost Seg, 1031 & More In this episode, David Moore of Equity Advantage sits down with CPA and tax strategist Jonathan McGuire of Aldrich Advisors to unpack the sweeping real estate tax changes brought about by Trump's One Big Beautiful Bill. From the latest on Opportunity Zones and 1031 exchanges to new rules around bonus depreciation, cost segregation, Section 179, and the permanent Qualified Business Income Deduction, this conversation covers everything investors and developers need to know.

They also explore how the 2025 tax reform impacts individuals, high-net-worth investors, and small businesses, offering practical tax planning advice that could save you thousands. Whether you’re a real estate investor, syndicator, CPA, or developer, this episode is a must-listen.

Key Chapters:

02:30 – Common Tax Mistakes Real Estate Investors Make
06:00 – 2025 Tax Law Changes: What You Need to Know
08:04 – SALT Cap Raised to $40K (But Not Forever)
12:54 – Qualified Business Income (QBI) Deduction Made Permanent
16:56 – New Business Interest Deduction Rules 
20:00 – Depreciation, Cost Seg, and Land vs. Building Allocation
23:15 – Retroactive Tax Savings 
38:23 – Opportunity Zones Are Now Permanent
44:14 – Massive OZ Benefits in Rural Areas

Stay ahead of the curve in a shifting tax landscape. Learn how smart planning today can protect your wealth tomorrow.

🔗 Connect with Jonathan McGuire: AldrichAdvisors.com
🎙️ Hosted by: David Moore – 1031Exchange.com

Send us Fan Mail

Thanks for listening! Subscribe to get all of the latest tax news and information. 

]]> In this episode, David Moore of Equity Advantage sits down with CPA and tax strategist Jonathan McGuire of Aldrich Advisors to unpack the sweeping real estate tax changes brought about by Trump's One Big Beautiful Bill. From the latest on Opportunity Zones and 1031 exchanges to new rules around bonus depreciation, cost segregation, Section 179, and the permanent Qualified Business Income Deduction, this conversation covers everything investors and developers need to know.

They also explore how the 2025 tax reform impacts individuals, high-net-worth investors, and small businesses, offering practical tax planning advice that could save you thousands. Whether you’re a real estate investor, syndicator, CPA, or developer, this episode is a must-listen.

Key Chapters:

02:30 – Common Tax Mistakes Real Estate Investors Make
06:00 – 2025 Tax Law Changes: What You Need to Know
08:04 – SALT Cap Raised to $40K (But Not Forever)
12:54 – Qualified Business Income (QBI) Deduction Made Permanent
16:56 – New Business Interest Deduction Rules 
20:00 – Depreciation, Cost Seg, and Land vs. Building Allocation
23:15 – Retroactive Tax Savings 
38:23 – Opportunity Zones Are Now Permanent
44:14 – Massive OZ Benefits in Rural Areas

Stay ahead of the curve in a shifting tax landscape. Learn how smart planning today can protect your wealth tomorrow.

🔗 Connect with Jonathan McGuire: AldrichAdvisors.com
🎙️ Hosted by: David Moore – 1031Exchange.com

Send us Fan Mail

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]]> David Moore Buzzsprout-17540244 Mon, 21 Jul 2025 11:00:00 -0700 3392 Tax Update 1 15 full false The One Big Beautiful Bill - 1031s, OZs & Tax Changes Explained The One Big Beautiful Bill - 1031s, OZs & Tax Changes Explained The new One Big Beautiful Bill Act (OBBBA) just passed, and it's set to transform the real estate landscape. From permanent Opportunity Zones to critical updates on 1031 exchanges, bonus depreciation, and SALT deductions, this legislation could have major implications for investors, agents, and property owners.

In this in-depth conversation, David Moore of Equity Advantage and guest, Dan Wagner of Inland Private Capital, break down:

  • What’s really in the OBBBA bill

  • How rural and urban communities will be affected

  • Why 1031 exchanges remain essential for market liquidity

  • What happens if OZ investments change in 2027

  • Major wins for real estate investors on depreciation, QBI, SALT & more

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]]> The new One Big Beautiful Bill Act (OBBBA) just passed, and it's set to transform the real estate landscape. From permanent Opportunity Zones to critical updates on 1031 exchanges, bonus depreciation, and SALT deductions, this legislation could have major implications for investors, agents, and property owners.

In this in-depth conversation, David Moore of Equity Advantage and guest, Dan Wagner of Inland Private Capital, break down:

  • What’s really in the OBBBA bill

  • How rural and urban communities will be affected

  • Why 1031 exchanges remain essential for market liquidity

  • What happens if OZ investments change in 2027

  • Major wins for real estate investors on depreciation, QBI, SALT & more

Send us Fan Mail

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]]> David Moore Buzzsprout-17523635 Thu, 17 Jul 2025 16:00:00 -0700 2672 1 14 full false Rent Control Refugees, the Terrible T’s & Senior Living DSTs Rent Control Refugees, the Terrible T’s & Senior Living DSTs Tired of government overreach, rent control chaos, and the Terrible T’s (tenants, toilets, trash)? You’re not alone, and you do have options.

In this episode, David Moore and Robert Smith sit down with DST veteran Scott Dixon of Inspired Healthcare Capital to break down how Delaware Statutory Trusts (DSTs),  especially in the senior living space — are helping investors escape high-maintenance real estate, preserve wealth, and capitalize on one of the most powerful demographic shifts of our lifetime.

With over $1B in assets and a full-cycle track record, Scott shares what every real estate investor must know now before the coming senior housing supply crunch hits full force. Miss this, and you may miss the next wave of passive income.

Chapters: 

00:00 – Why Real Estate Investors Are Looking for a Better Way

05:10 –  DSTs Explained: The Structure, Strategy & Advantages

11:40 – Why Senior Housing Is the Standout Asset Class Right Now

15:30 – Real Numbers: Risk, Return, and What Investors Actually Earn

22:10 – The Tax Angle: 1031s, Cost Segregation & Shelter Strategies

26:05 – Exit Strategies, Hold Periods & Reinvestment Options

33:00 –  Who DSTs Are (and Aren’t) Right For

44:00 – Financing, Leverage & Risk Management in DSTs

57:00 –  Time, Trust & Legacy – What DSTs Free You to Do


The contents of this communication: (i) do not constitute an offer of securities or a solicitation of an offer to buy securities, (ii) offers can be made only by the confidential Private Placement Memorandum (the “PPM”) which is available upon request, (iii) do not and cannot replace the PPM and is qualified in its entirety by the PPM, and (iv) may not be relied upon in making an investment decision related to any investment offering by the issuer, or any affiliate, or partner thereof ("Issuer"). All potential investors must read the PPM and no person may invest without acknowledging receipt and complete review of the PPM.  With respect to any “targeted” goals and performance levels outlined herein, these do not constitute a promise of performance, nor is there any assurance that the investment objectives of any program will be attained. All investments carry the risk of loss of some or all of the principal invested. These “targeted” factors are based upon reasonable assumptions more fully outlined in the Offering Documents/ PPM for the respective offering. Consult the PPM for investment conditions, risk factors, minimum requirements, fees and expenses and other pertinent information with respect to any investment. These investment opportunities have not been registered under the Securities Act of 1933 and are being offered pursuant to an exemption therefrom and from applicable state securities laws. All offerings are intended only for accredited investors unless otherwise specified. Past performance is no guarantee of future results. All information is subject to change. You should always consult a tax professional prior to investing. Investment offerings and investment decisions may only be made on the basis of a confidential private placement memorandum issued by Issuer, or one of its partner/issuers. Issuer does not warrant the accuracy or completeness of the information contained herein. Thank you for your cooperation.

Securities through Emerson Equity LLC Member: FINRA/SIPC. Only available in states where Emerson Equity LLC is registered. Emerson Equity LLC is not affiliated with any other entities identified in this communication. 

Send us Fan Mail

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]]> Tired of government overreach, rent control chaos, and the Terrible T’s (tenants, toilets, trash)? You’re not alone, and you do have options.

In this episode, David Moore and Robert Smith sit down with DST veteran Scott Dixon of Inspired Healthcare Capital to break down how Delaware Statutory Trusts (DSTs),  especially in the senior living space — are helping investors escape high-maintenance real estate, preserve wealth, and capitalize on one of the most powerful demographic shifts of our lifetime.

With over $1B in assets and a full-cycle track record, Scott shares what every real estate investor must know now before the coming senior housing supply crunch hits full force. Miss this, and you may miss the next wave of passive income.

Chapters: 

00:00 – Why Real Estate Investors Are Looking for a Better Way

05:10 –  DSTs Explained: The Structure, Strategy & Advantages

11:40 – Why Senior Housing Is the Standout Asset Class Right Now

15:30 – Real Numbers: Risk, Return, and What Investors Actually Earn

22:10 – The Tax Angle: 1031s, Cost Segregation & Shelter Strategies

26:05 – Exit Strategies, Hold Periods & Reinvestment Options

33:00 –  Who DSTs Are (and Aren’t) Right For

44:00 – Financing, Leverage & Risk Management in DSTs

57:00 –  Time, Trust & Legacy – What DSTs Free You to Do


The contents of this communication: (i) do not constitute an offer of securities or a solicitation of an offer to buy securities, (ii) offers can be made only by the confidential Private Placement Memorandum (the “PPM”) which is available upon request, (iii) do not and cannot replace the PPM and is qualified in its entirety by the PPM, and (iv) may not be relied upon in making an investment decision related to any investment offering by the issuer, or any affiliate, or partner thereof ("Issuer"). All potential investors must read the PPM and no person may invest without acknowledging receipt and complete review of the PPM.  With respect to any “targeted” goals and performance levels outlined herein, these do not constitute a promise of performance, nor is there any assurance that the investment objectives of any program will be attained. All investments carry the risk of loss of some or all of the principal invested. These “targeted” factors are based upon reasonable assumptions more fully outlined in the Offering Documents/ PPM for the respective offering. Consult the PPM for investment conditions, risk factors, minimum requirements, fees and expenses and other pertinent information with respect to any investment. These investment opportunities have not been registered under the Securities Act of 1933 and are being offered pursuant to an exemption therefrom and from applicable state securities laws. All offerings are intended only for accredited investors unless otherwise specified. Past performance is no guarantee of future results. All information is subject to change. You should always consult a tax professional prior to investing. Investment offerings and investment decisions may only be made on the basis of a confidential private placement memorandum issued by Issuer, or one of its partner/issuers. Issuer does not warrant the accuracy or completeness of the information contained herein. Thank you for your cooperation.

Securities through Emerson Equity LLC Member: FINRA/SIPC. Only available in states where Emerson Equity LLC is registered. Emerson Equity LLC is not affiliated with any other entities identified in this communication. 

Send us Fan Mail

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]]> David Moore Buzzsprout-17431606 Tue, 01 Jul 2025 10:00:00 -0700 4876 1031 exchange 1 13 full false Behind the Deal: Reverse Exchanges, Seller Financing & Smart Equity Moves Behind the Deal: Reverse Exchanges, Seller Financing & Smart Equity Moves What happens when your sale gets delayed, your replacement property is ready to close, and your financing falls through? In this episode, David and Tom Moore from Equity Advantage dive into the complex world of reverse 1031 Exchanges and the creative financing strategies that can keep your deal alive.

This episode covers: 

  • What a reverse exchange is and why you can’t own both properties at once
  • How seller financing can be a game-changer
  • Why cash-out refis before a sale might land you in hot water 
  • Why calling your 1031 facilitator early can save you time, money, and headaches

Whether you’re a seasoned investor or new to like-kind exchanges, this conversation offers practical insight into making the most of your equity, even in today’s tricky market.

Send us Fan Mail

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]]> What happens when your sale gets delayed, your replacement property is ready to close, and your financing falls through? In this episode, David and Tom Moore from Equity Advantage dive into the complex world of reverse 1031 Exchanges and the creative financing strategies that can keep your deal alive.

This episode covers: 

  • What a reverse exchange is and why you can’t own both properties at once
  • How seller financing can be a game-changer
  • Why cash-out refis before a sale might land you in hot water 
  • Why calling your 1031 facilitator early can save you time, money, and headaches

Whether you’re a seasoned investor or new to like-kind exchanges, this conversation offers practical insight into making the most of your equity, even in today’s tricky market.

Send us Fan Mail

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]]> David Moore Buzzsprout-17326721 Thu, 12 Jun 2025 12:00:00 -0700 1388 1031 exchange, real estate 1 12 full false Do You Invest in Real Estate? Here Are 9 Reasons the IRS Might Call You a Dealer Do You Invest in Real Estate? Here Are 9 Reasons the IRS Might Call You a Dealer In this episode of The Exchange Brothers, David and Tom delve into a crucial topic for real estate investors: determining dealer status and its impact on completing a 1031 exchange.

Using the Klarkowski Court Case, they walk through the 9 IRS factors that help identify whether a property is held for investment or resale, and what that means for your tax strategy.

  • Common misconceptions about holding periods
  • Why intention matters more than time
  • Real-world scenarios of investors getting tripped up by dealer status
  • The risk of converting capital gains into ordinary income
  • How your business activities and property use can make or break a 1031 exchange

Whether you're flipping homes, holding rentals, or planning your next exchange, this episode is packed with practical insight and expert commentary.

📞 Have questions? Contact David and Tom at www.1031exchange.com

Send us Fan Mail

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]]> In this episode of The Exchange Brothers, David and Tom delve into a crucial topic for real estate investors: determining dealer status and its impact on completing a 1031 exchange.

Using the Klarkowski Court Case, they walk through the 9 IRS factors that help identify whether a property is held for investment or resale, and what that means for your tax strategy.

  • Common misconceptions about holding periods
  • Why intention matters more than time
  • Real-world scenarios of investors getting tripped up by dealer status
  • The risk of converting capital gains into ordinary income
  • How your business activities and property use can make or break a 1031 exchange

Whether you're flipping homes, holding rentals, or planning your next exchange, this episode is packed with practical insight and expert commentary.

📞 Have questions? Contact David and Tom at www.1031exchange.com

Send us Fan Mail

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]]> David Moore Buzzsprout-17293504 Fri, 06 Jun 2025 09:00:00 -0700 1086 Tax Deferral 1 11 full false Help Your Favorite Charity and Bypass Capital Gain Help Your Favorite Charity and Bypass Capital Gain Thinking of exiting real estate but dreading the capital gains tax? In this episode of the Equity Advantage podcast, we sit down with charitable planning expert Lon Dufek (CFP®, CPA) to explore how a Charitable Remainder Trust (CRT) can be a powerful exit strategy — especially for those tired of managing property or not interested in a 1031 exchange.

Topics Covered:

  • What is a Charitable Remainder Trust (CRT)?

  • CRT vs. 1031 Exchange: Key Differences

  • How CRTs help you avoid capital gains tax

  • Real-life case study: Turning $500K into $2M in benefits

  • Using appreciated assets (real estate, stocks, crypto, antique autos) in a CRT

  • How to ensure your children aren’t disinherited


🔗 Contact Lon Dufek:
📧 lon.dufek@gmail.com
📞 (503) 267-9702

🌐 Learn more at www.1031exchange.com
📞 Call us at: 800-735-1031

👉 Don't forget to like, comment, and subscribe for more expert guidance on investment property strategies and tax-deferral solutions!

Send us Fan Mail

Thanks for listening! Subscribe to get all of the latest tax news and information. 

]]> Thinking of exiting real estate but dreading the capital gains tax? In this episode of the Equity Advantage podcast, we sit down with charitable planning expert Lon Dufek (CFP®, CPA) to explore how a Charitable Remainder Trust (CRT) can be a powerful exit strategy — especially for those tired of managing property or not interested in a 1031 exchange.

Topics Covered:

  • What is a Charitable Remainder Trust (CRT)?

  • CRT vs. 1031 Exchange: Key Differences

  • How CRTs help you avoid capital gains tax

  • Real-life case study: Turning $500K into $2M in benefits

  • Using appreciated assets (real estate, stocks, crypto, antique autos) in a CRT

  • How to ensure your children aren’t disinherited


🔗 Contact Lon Dufek:
📧 lon.dufek@gmail.com
📞 (503) 267-9702

🌐 Learn more at www.1031exchange.com
📞 Call us at: 800-735-1031

👉 Don't forget to like, comment, and subscribe for more expert guidance on investment property strategies and tax-deferral solutions!

Send us Fan Mail

Thanks for listening! Subscribe to get all of the latest tax news and information. 

]]> David Moore Buzzsprout-17235462 Tue, 27 May 2025 11:00:00 -0700 1294 1 10 full false Top Real Estate Strategies for 2025: DSTs, 1031 Exchanges & Wealth Tips Top Real Estate Strategies for 2025: DSTs, 1031 Exchanges & Wealth Tips Real estate pros David Moore, Steve Mark (Emerson Equity), and Bob Smith (Peregrine Private Capital) break down the best DST and 1031 exchange strategies for 2025. Learn how to preserve wealth, defer taxes, and diversify your investment portfolio with real stories, expert insight, and decades of experience.

Topics include:

  • DST vs. TIC structures
  • Risks of 721 UPREITs
  • Why preservation beats ROI
  • Red state vs. blue state investing
  • How to vet a DST sponsor

Perfect for real estate investors, brokers, and anyone looking to unlock smarter, tax-efficient strategies this year! 


Reach out to our Experts:

Steve Mark 

smark@emersonequity.com

https://www.emersonequity.com/

P:415.699.4189


Robert Smith 

rs@peregrineprivatecapital.com

https://www.peregrineprivatecapital.com/

P:503.241.4949


Important Disclosure

The contents of this communication: (i) do not constitute an offer of securities or a solicitation of an offer to buy securities, (ii) offers can be made only by the confidential Private Placement Memorandum (the “PPM”) which is available upon request, (iii) do not and cannot replace the PPM and is qualified in its entirety by the PPM, and (iv) may not be relied upon in making an investment decision related to any investment offering by the issuer, or any affiliate, or partner thereof ("Issuer"). All potential investors must read the PPM and no person may invest without acknowledging receipt and complete review of the PPM.  With respect to any “targeted” goals and performance levels outlined herein, these do not constitute a promise of performance, nor is there any assurance that the investment objectives of any program will be attained. All investments carry the risk of loss of some or all of the principal invested. These “targeted” factors are based upon reasonable assumptions more fully outlined in the Offering Documents/ PPM for the respective offering. Consult the PPM for investment conditions, risk factors, minimum requirements, fees and expenses and other pertinent information with respect to any investment. These investment opportunities have not been registered under the Securities Act of 1933 and are being offered pursuant to an exemption therefrom and from applicable state securities laws. All offerings are intended only for accredited investors unless otherwise specified. Past performance is no guarantee of future results. All information is subject to change. You should always consult a tax professional prior to investing. Investment offerings and investment decisions may only be made on the basis of a confidential private placement memorandum issued by Issuer, or one of its partner/issuers. Issuer does not warrant the accuracy or completeness of the information contained herein. Thank you for your cooperation.

Securities through Emerson Equity LLC Member: FINRA/SIPC. Only available in states where Emerson Equity LLC is registered. Emerson Equity LLC is not affiliated with any other entities identified in this communication. 

Send us Fan Mail

Thanks for listening! Subscribe to get all of the latest tax news and information. 

]]> Real estate pros David Moore, Steve Mark (Emerson Equity), and Bob Smith (Peregrine Private Capital) break down the best DST and 1031 exchange strategies for 2025. Learn how to preserve wealth, defer taxes, and diversify your investment portfolio with real stories, expert insight, and decades of experience.

Topics include:

  • DST vs. TIC structures
  • Risks of 721 UPREITs
  • Why preservation beats ROI
  • Red state vs. blue state investing
  • How to vet a DST sponsor

Perfect for real estate investors, brokers, and anyone looking to unlock smarter, tax-efficient strategies this year! 


Reach out to our Experts:

Steve Mark 

smark@emersonequity.com

https://www.emersonequity.com/

P:415.699.4189


Robert Smith 

rs@peregrineprivatecapital.com

https://www.peregrineprivatecapital.com/

P:503.241.4949


Important Disclosure

The contents of this communication: (i) do not constitute an offer of securities or a solicitation of an offer to buy securities, (ii) offers can be made only by the confidential Private Placement Memorandum (the “PPM”) which is available upon request, (iii) do not and cannot replace the PPM and is qualified in its entirety by the PPM, and (iv) may not be relied upon in making an investment decision related to any investment offering by the issuer, or any affiliate, or partner thereof ("Issuer"). All potential investors must read the PPM and no person may invest without acknowledging receipt and complete review of the PPM.  With respect to any “targeted” goals and performance levels outlined herein, these do not constitute a promise of performance, nor is there any assurance that the investment objectives of any program will be attained. All investments carry the risk of loss of some or all of the principal invested. These “targeted” factors are based upon reasonable assumptions more fully outlined in the Offering Documents/ PPM for the respective offering. Consult the PPM for investment conditions, risk factors, minimum requirements, fees and expenses and other pertinent information with respect to any investment. These investment opportunities have not been registered under the Securities Act of 1933 and are being offered pursuant to an exemption therefrom and from applicable state securities laws. All offerings are intended only for accredited investors unless otherwise specified. Past performance is no guarantee of future results. All information is subject to change. You should always consult a tax professional prior to investing. Investment offerings and investment decisions may only be made on the basis of a confidential private placement memorandum issued by Issuer, or one of its partner/issuers. Issuer does not warrant the accuracy or completeness of the information contained herein. Thank you for your cooperation.

Securities through Emerson Equity LLC Member: FINRA/SIPC. Only available in states where Emerson Equity LLC is registered. Emerson Equity LLC is not affiliated with any other entities identified in this communication. 

Send us Fan Mail

Thanks for listening! Subscribe to get all of the latest tax news and information. 

]]> David Moore Buzzsprout-17190210 Mon, 19 May 2025 09:00:00 -0700 6412 1 9 full false 1031 Exchange Deep Dive: Debt Misconceptions, Tax Exposure + Cash Outs 1031 Exchange Deep Dive: Debt Misconceptions, Tax Exposure + Cash Outs Join David and Tom Moore — The Exchange Brothers — as they unpack everything from their recent trip to Southern California to the complex world of 1031 exchanges and Delaware Statutory Trusts (DSTs). In this episode, they explore how DSTs can be used for tax deferral, common misconceptions about debt replacement, and real-world scenarios involving estate planning, reverse exchanges, and improvement strategies.

Whether you're a broker, investor, or just curious about how to legally defer taxes through real estate, this episode delivers clear advice, real-life examples, and a whole lot of experience.

Topics Covered:

  • What qualifies for a 1031 exchange
  • DSTs vs. Tenancy-in-Common
  • Boot, LTV, and debt planning
  • Drop-and-swap techniques
  • Reverse and improvement exchanges
  • Why timing and planning are everything

📩 Have questions? Reach out at cmoore@1031exchange.com

Send us Fan Mail

Thanks for listening! Subscribe to get all of the latest tax news and information. 

]]> Join David and Tom Moore — The Exchange Brothers — as they unpack everything from their recent trip to Southern California to the complex world of 1031 exchanges and Delaware Statutory Trusts (DSTs). In this episode, they explore how DSTs can be used for tax deferral, common misconceptions about debt replacement, and real-world scenarios involving estate planning, reverse exchanges, and improvement strategies.

Whether you're a broker, investor, or just curious about how to legally defer taxes through real estate, this episode delivers clear advice, real-life examples, and a whole lot of experience.

Topics Covered:

  • What qualifies for a 1031 exchange
  • DSTs vs. Tenancy-in-Common
  • Boot, LTV, and debt planning
  • Drop-and-swap techniques
  • Reverse and improvement exchanges
  • Why timing and planning are everything

📩 Have questions? Reach out at cmoore@1031exchange.com

Send us Fan Mail

Thanks for listening! Subscribe to get all of the latest tax news and information. 

]]> David Moore Buzzsprout-17131511 Fri, 09 May 2025 10:00:00 -0700 2978 Tax deferral 1 8 full false What's the REAL 1031 Exchange Holding Period Requirement? + Consolidation of Ownership, Personal Residences & Timelines What's the REAL 1031 Exchange Holding Period Requirement? + Consolidation of Ownership, Personal Residences & Timelines Discover the truth about the 1031 exchange holding period requirement! Many real estate investors are misinformed about this crucial aspect of tax-deferred exchanges. Join David and Tom Moore, the Exchange Brothers, as they break down the myths—like the 5-year holding period—and dive into IRS rules and regulations to uncover the real requirements for a successful 1031 exchange.

From exchange timelines and related parties to partnerships and the consolidation of ownership, this podcast delivers expert insights with real-world applications. Whether you're a seasoned investor or just getting started, this essential information will help you avoid costly mistakes and maximize your tax savings. 

Stay ahead with the latest from the Exchange Brothers.

Send us Fan Mail

Thanks for listening! Subscribe to get all of the latest tax news and information. 

]]> Discover the truth about the 1031 exchange holding period requirement! Many real estate investors are misinformed about this crucial aspect of tax-deferred exchanges. Join David and Tom Moore, the Exchange Brothers, as they break down the myths—like the 5-year holding period—and dive into IRS rules and regulations to uncover the real requirements for a successful 1031 exchange.

From exchange timelines and related parties to partnerships and the consolidation of ownership, this podcast delivers expert insights with real-world applications. Whether you're a seasoned investor or just getting started, this essential information will help you avoid costly mistakes and maximize your tax savings. 

Stay ahead with the latest from the Exchange Brothers.

Send us Fan Mail

Thanks for listening! Subscribe to get all of the latest tax news and information. 

]]> David Moore Buzzsprout-16911665 Thu, 03 Apr 2025 09:00:00 -0700 1711 tax deferral, 1031 exchange 1 7 full false Real Estate Wealth Hacks: 1031, 121 & DST Explained with Guest Rene Nelson Real Estate Wealth Hacks: 1031, 121 & DST Explained with Guest Rene Nelson Want to keep more of your hard-earned real estate profits? In this episode, we’re diving into powerful tax-saving strategies that savvy investors use to build and preserve wealth. Join us as Rene Nelson of Pacwest Commercial Real Estate breaks down 1031 Exchanges, Section 121 exclusions, and Delaware Statutory Trusts (DSTs)—what they are, how they work, and how you can leverage them to defer taxes, maximize gains, and grow your real estate portfolio.

Whether you're a seasoned investor or just getting started, this episode is packed with must-know insights to help you make smarter financial moves.

🔹 How can a 1031 Exchange help you defer capital gains taxes?
🔹 What is the Section 121 exclusion, and who qualifies?
🔹 Why are DSTs becoming a game-changer for passive investors?

Don’t miss this expert conversation that could save you thousands in taxes and unlock new real estate opportunities!

Guest: Rene Nelson, CCIM
Website: https://www.eugene-commercial.com
LinkedIn:   / renenelsonpacwestcommercialrealestate   

Send us Fan Mail

Thanks for listening! Subscribe to get all of the latest tax news and information. 

]]> Want to keep more of your hard-earned real estate profits? In this episode, we’re diving into powerful tax-saving strategies that savvy investors use to build and preserve wealth. Join us as Rene Nelson of Pacwest Commercial Real Estate breaks down 1031 Exchanges, Section 121 exclusions, and Delaware Statutory Trusts (DSTs)—what they are, how they work, and how you can leverage them to defer taxes, maximize gains, and grow your real estate portfolio.

Whether you're a seasoned investor or just getting started, this episode is packed with must-know insights to help you make smarter financial moves.

🔹 How can a 1031 Exchange help you defer capital gains taxes?
🔹 What is the Section 121 exclusion, and who qualifies?
🔹 Why are DSTs becoming a game-changer for passive investors?

Don’t miss this expert conversation that could save you thousands in taxes and unlock new real estate opportunities!

Guest: Rene Nelson, CCIM
Website: https://www.eugene-commercial.com
LinkedIn:   / renenelsonpacwestcommercialrealestate   

Send us Fan Mail

Thanks for listening! Subscribe to get all of the latest tax news and information. 

]]> David Moore Buzzsprout-16872141 Thu, 27 Mar 2025 12:00:00 -0700 5578 1031 exchange 1 6 full false C Corps, S Corps, HELOCs, and Improvement 1031 Exchanges: A Comprehensive Real Estate Playbook C Corps, S Corps, HELOCs, and Improvement 1031 Exchanges: A Comprehensive Real Estate Playbook In this episode, David and Tom Moore, better known as The Exchange Brothers from 1031exchange.com, tackle the most pressing topics in real estate and tax planning.

We’ll break down:

  • C Corps vs. S Corps: Which structure is right for you?
  • HELOCs: How they fit into your financial strategy.
  • Improvement Exchanges: When are they worth it?
  • IRS Disaster Extensions: What California fire victims need to know.
  • Drop and Swap vs. Swap and Drop: Partnership dissolutions explained.
  • What Happens When Both Parties Can’t Agree on an Exchange.
  • Holding Period Requirements: Why timing matters in 1031 exchanges.
  • Equity and Gains: Do you need equity to realize gains in a 1031 exchange?

Join us as we unpack these critical topics, share expert insights, and provide actionable advice to help you navigate the complex world of real estate and tax strategy.

Whether you’re a seasoned investor or just getting started, this episode is packed with practical tips and strategies to help you grow your wealth in 2025 and beyond. Tune in now!

Send us Fan Mail

Thanks for listening! Subscribe to get all of the latest tax news and information. 

]]> In this episode, David and Tom Moore, better known as The Exchange Brothers from 1031exchange.com, tackle the most pressing topics in real estate and tax planning.

We’ll break down:

  • C Corps vs. S Corps: Which structure is right for you?
  • HELOCs: How they fit into your financial strategy.
  • Improvement Exchanges: When are they worth it?
  • IRS Disaster Extensions: What California fire victims need to know.
  • Drop and Swap vs. Swap and Drop: Partnership dissolutions explained.
  • What Happens When Both Parties Can’t Agree on an Exchange.
  • Holding Period Requirements: Why timing matters in 1031 exchanges.
  • Equity and Gains: Do you need equity to realize gains in a 1031 exchange?

Join us as we unpack these critical topics, share expert insights, and provide actionable advice to help you navigate the complex world of real estate and tax strategy.

Whether you’re a seasoned investor or just getting started, this episode is packed with practical tips and strategies to help you grow your wealth in 2025 and beyond. Tune in now!

Send us Fan Mail

Thanks for listening! Subscribe to get all of the latest tax news and information. 

]]> David Moore Buzzsprout-16450942 Thu, 16 Jan 2025 14:00:00 -0800 3876 1031 exchange, real estate, tax deferral, taxation 1 5 full false Real Estate Ownership Made Simple with Delaware Statutory Trusts (All Things DST) Real Estate Ownership Made Simple with Delaware Statutory Trusts (All Things DST) We are thrilled to welcome two heavyweights in the world of real estate to the channel! Kings of the DST space - Keith Lampi of Inland Real Estate Corporation, and broker Robert Smith of Peregrine Private Capital join us to dive deep into Delaware Statutory Trusts (DSTs) and their growing popularity.

We will cover, the top DST opportunities to watch in 2025, and why they are becoming the go-to option for investors looking to escape the "terrible T's" (tenants, toilets, turnover, termites, and trash 🛠️).

If you're a real estate investor looking for passive income and long-term growth, this video is a must-watch!


1031 Risk Disclosure:

There is no guarantee that any strategy will be successful or achieve investment objectives;
All real estate investments have the potential to lose value during the life of the investments;
The income stream and depreciation schedule for any investment property may affect the property owner’s income bracket and/or tax status. An unfavorable tax ruling may cancel deferral of capital gains and result in immediate tax liabilities;
All financed real estate investments have potential for foreclosure;
Because 1031 exchanges are commonly offered through private placement offerings and are illiquid securities. There is no secondary market for these investments.
Like any investment in real estate, if a property unexpectedly loses tenants or sustains substantial damage, there is potential for suspension of cash flow distributions;
Costs associated with the transaction may impact investors’ returns and may outweigh the tax benefits.


Important Disclosure!

The contents of this communication: (i) do not constitute an offer of securities or a solicitation of an offer to buy securities, (ii) offers can be made only by the confidential Private Placement Memorandum (the “PPM”) which is available upon request, (iii) do not and cannot replace the PPM and is qualified in its entirety by the PPM, and (iv) may not be relied upon in making an investment decision related to any investment offering by the issuer, or any affiliate, or partner thereof ("Issuer"). All potential investors must read the PPM and no person may invest without acknowledging receipt and complete review of the PPM.  With respect to any “targeted” goals and performance levels outlined herein, these do not constitute a promise of performance, nor is there any assurance that the investment objectives of any program will be attained. All investments carry the risk of loss of some or all of the principal invested. These “targeted” factors are based upon reasonable assumptions more fully outlined in the Offering Documents/ PPM for the respective offering. Consult the PPM for investment conditions, risk factors, minimum requirements, fees and expenses and other pertinent information with respect to any investment. These investment opportunities have not been registered under the Securities Act of 1933 and are being offered pursuant to an exemption therefrom and from applicable state securities laws. All offerings are intended only for accredited investors unless otherwise specified. Past performance is no guarantee of future results. All information is subject to change. You should always consult a tax professional prior to investing. Investment offerings and investment decisions may only be made on the basis of a confidential private placement memorandum issued by Issuer, or one of its partner/issuers. Issuer does not warrant the accuracy or completeness of the information contained herein. Thank you for your cooperation.

Securities through Emerson Equity LLC Member: FINRA/SIPC. Only available in states w

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]]> We are thrilled to welcome two heavyweights in the world of real estate to the channel! Kings of the DST space - Keith Lampi of Inland Real Estate Corporation, and broker Robert Smith of Peregrine Private Capital join us to dive deep into Delaware Statutory Trusts (DSTs) and their growing popularity.

We will cover, the top DST opportunities to watch in 2025, and why they are becoming the go-to option for investors looking to escape the "terrible T's" (tenants, toilets, turnover, termites, and trash 🛠️).

If you're a real estate investor looking for passive income and long-term growth, this video is a must-watch!


1031 Risk Disclosure:

There is no guarantee that any strategy will be successful or achieve investment objectives;
All real estate investments have the potential to lose value during the life of the investments;
The income stream and depreciation schedule for any investment property may affect the property owner’s income bracket and/or tax status. An unfavorable tax ruling may cancel deferral of capital gains and result in immediate tax liabilities;
All financed real estate investments have potential for foreclosure;
Because 1031 exchanges are commonly offered through private placement offerings and are illiquid securities. There is no secondary market for these investments.
Like any investment in real estate, if a property unexpectedly loses tenants or sustains substantial damage, there is potential for suspension of cash flow distributions;
Costs associated with the transaction may impact investors’ returns and may outweigh the tax benefits.


Important Disclosure!

The contents of this communication: (i) do not constitute an offer of securities or a solicitation of an offer to buy securities, (ii) offers can be made only by the confidential Private Placement Memorandum (the “PPM”) which is available upon request, (iii) do not and cannot replace the PPM and is qualified in its entirety by the PPM, and (iv) may not be relied upon in making an investment decision related to any investment offering by the issuer, or any affiliate, or partner thereof ("Issuer"). All potential investors must read the PPM and no person may invest without acknowledging receipt and complete review of the PPM.  With respect to any “targeted” goals and performance levels outlined herein, these do not constitute a promise of performance, nor is there any assurance that the investment objectives of any program will be attained. All investments carry the risk of loss of some or all of the principal invested. These “targeted” factors are based upon reasonable assumptions more fully outlined in the Offering Documents/ PPM for the respective offering. Consult the PPM for investment conditions, risk factors, minimum requirements, fees and expenses and other pertinent information with respect to any investment. These investment opportunities have not been registered under the Securities Act of 1933 and are being offered pursuant to an exemption therefrom and from applicable state securities laws. All offerings are intended only for accredited investors unless otherwise specified. Past performance is no guarantee of future results. All information is subject to change. You should always consult a tax professional prior to investing. Investment offerings and investment decisions may only be made on the basis of a confidential private placement memorandum issued by Issuer, or one of its partner/issuers. Issuer does not warrant the accuracy or completeness of the information contained herein. Thank you for your cooperation.

Securities through Emerson Equity LLC Member: FINRA/SIPC. Only available in states w

Send us Fan Mail

Thanks for listening! Subscribe to get all of the latest tax news and information. 

]]> David Moore Buzzsprout-16159031 Fri, 22 Nov 2024 15:00:00 -0800 2946 DST, 1031 exchange 1 4 full true The Reverse 1031 Exchange, Partnerships, & Seller Financing The Reverse 1031 Exchange, Partnerships, & Seller Financing Join us for a special Halloween-themed episode of 1031 Exchange Bros! We're counting down to 10-31 with expert insights and eerie tales from David and Tom Moore of Equity Advantage. 

But don't be scared, this episode ends on a treat 🎉 as we show you how to defer your taxes with the power of the 1031 exchange!

Catch this spooktacular episode now… if you dare. 

Send us Fan Mail

Thanks for listening! Subscribe to get all of the latest tax news and information. 

]]> Join us for a special Halloween-themed episode of 1031 Exchange Bros! We're counting down to 10-31 with expert insights and eerie tales from David and Tom Moore of Equity Advantage. 

But don't be scared, this episode ends on a treat 🎉 as we show you how to defer your taxes with the power of the 1031 exchange!

Catch this spooktacular episode now… if you dare. 

Send us Fan Mail

Thanks for listening! Subscribe to get all of the latest tax news and information. 

]]> David Moore Buzzsprout-16007059 Mon, 28 Oct 2024 15:00:00 -0700 2137 1 3 full false Introducing Co-Founder Tom Moore, Tax Proposals & More Introducing Co-Founder Tom Moore, Tax Proposals & More We are back to bring you the latest in the world of 1031 Exchanges! This week we are pleased to introduce David's Co-Founder and brother, Tom Moore. This episode will cover the latest tax proposals and what they mean for your exchange, along with a few client questions. 

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]]> We are back to bring you the latest in the world of 1031 Exchanges! This week we are pleased to introduce David's Co-Founder and brother, Tom Moore. This episode will cover the latest tax proposals and what they mean for your exchange, along with a few client questions. 

Send us Fan Mail

Thanks for listening! Subscribe to get all of the latest tax news and information. 

]]> David Moore Buzzsprout-15748960 Fri, 13 Sep 2024 11:00:00 -0700 2639 investing, 1031 exchange, real estate, taxes 1 2 full false Welcome to the 1031 Exchange - What EVERY Investor Should Know! Welcome to the 1031 Exchange - What EVERY Investor Should Know! David and Tom Moore founded Equity Advantage in 1991 after successful careers as commercial real estate investors. At that time, they had acquired several investment properties in Oregon and found 1031 facilitation resources in the Pacific Northwest lacking. Taking their personal experience with the 1031 process as investors—and the counsel of a friend who owned an exchange firm in California—the brothers launched Equity Advantage. 

This podcast will cover all you need to know about the tax-deferred exchange, it's history and how to get started today. Rarely is it a question of whether an exchange can be done, its a question of HOW. 

Exchange... don't sell! Welcome to the 1031 Exchange. 

Send us Fan Mail

Thanks for listening! Subscribe to get all of the latest tax news and information. 

]]> David and Tom Moore founded Equity Advantage in 1991 after successful careers as commercial real estate investors. At that time, they had acquired several investment properties in Oregon and found 1031 facilitation resources in the Pacific Northwest lacking. Taking their personal experience with the 1031 process as investors—and the counsel of a friend who owned an exchange firm in California—the brothers launched Equity Advantage. 

This podcast will cover all you need to know about the tax-deferred exchange, it's history and how to get started today. Rarely is it a question of whether an exchange can be done, its a question of HOW. 

Exchange... don't sell! Welcome to the 1031 Exchange. 

Send us Fan Mail

Thanks for listening! Subscribe to get all of the latest tax news and information. 

]]> David Moore Buzzsprout-15494604 Mon, 29 Jul 2024 09:00:00 -0700 2164 1031 exchange, real estate 1 1 full false