Conservation Easements
Preserving open spaces through private conservation for a cleaner, healthier environment
Habitat | Wilderness |Fresh Water | Clean Air | Farming | Public Parks | Recreation | Providing for Future Generations
R&D Tax Credits
Government credits to incentivize all types of innovation
R&D Tax Credits
Government credits to incentivize all types of innovation
ALTERNATIVE WEALTH MANAGEMENT
PRIVATE CLIENT GROUP
Clean Energy Tax Credits
Reducing Carbon Emissions Through Clean Energy
Alternative Wealth Management
Private Offerings Access
Estate Planning Strategies
Permanently defer taxes
with a step up in cost basis
Permanently Defer Tax on Real Estate
Step Up In Cost Basis
Sale Price
Capital Gains
&
Depreciation
Purchase price (cost basis)
Upon the passing of her parents, Jane would receive a "stepped-up cost basis" reflecting the then-current market value of the property. If she sold the property at the time of inheritance no capital gains would be recognized.
Arthur and Linda would like to minimize their family tax exposure on the sale of real estate.
A 1031 exchange can defer taxes and ultimately provide a stepped-up cost basis for their daughter Jane.
Step Up In Cost Basis
To remedy the situation, they sold their industrial property...
...and completed a 1031, purchasing shares of a Delaware Statutory Trust
Fractional Shares
for Multiple Beneficiaries
Marty and Sally owned an industrial warehouse that had appreciated in value. They were concerned that their two children might have differing opinions on what to do with the property upon their passing and wanted to simplify their options.
Each sibling was assigned DST shares as beneficiaries. Upon the passing of their parents, they will continue to own their proportionate shares until the dissolution of the DST. At that time, they could each go their separate ways with their cash proceeds.