Q-1031 Blog
In-depth articles on tax-deferral strategies, 1031 exchanges, 537 Installment Sale Trusts, and more.
537 Installment Sale Trust vs. Deferred Sales Trust: What’s the Real Difference?
A side-by-side comparison of the 537 Installment Sale Trust and the Deferred Sales Trust (DST) for capital gains tax deferral.
Where Does "537" Come From in 537 Installment Sale Trust?
Where does the "537" come from in 537 Installment Sale Trust? A deep dive into IRS Publication 537 and the legal foundation of the strategy.
What is a Delaware Statutory Trust (DST)?
A complete guide to the Delaware Statutory Trust (DST) — what it is, how it qualifies as 1031-like-kind property, and alternatives.
537 Installment Sale Trust vs. Delaware Statutory Trust
Discover the key differences between a 537 Installment Sale Trust and a Delaware Statutory Trust (DST): tax deferral methods, control, liquidity, and estate planning.
How 537 Installment Sale Trust (537 IST) Works: A Step-by-Step Breakdown
A step-by-step breakdown of how the 537 Installment Sale Trust (537 IST) works, from sale to trust to deferred income.
537 Installment Sale Trust vs. 1031 Exchange
Compare the 537 Installment Sale Trust and 1031 Exchange — two powerful tax-deferral strategies — and learn which is right for your asset sale.
1031 Exchange to Installment Sale
When and how to convert a 1031 exchange into an installment sale — combining the strategies for maximum tax flexibility.
1031 Exchange Tax Implications: Understanding Cash and Debt
Understand the cash and debt rules in a 1031 exchange — what triggers boot, how mortgage relief is taxed, and how to plan around them.
Avoid Taxes When Selling a Rental
Three legal strategies — 1031 Exchange, Installment Sale Trust, and Delaware Statutory Trust — to defer capital gains tax on rental property sales.
1031 Exchange for Vacation Homes: What You Need to Know
How to use a 1031 exchange for a vacation home — the IRS rules, holding requirements, and common mistakes to avoid.
What is Constructive Receipt?
Understand the constructive receipt doctrine and how the Installment Sale Trust strategically avoids it to defer capital gains tax.