Editor’s note: This is part one of a two-part series about how to evaluate 721 exchange UPREITs when considering them as part of a 1031 exchange strategy.
Over the years, the use of the 721 exchange as a Delaware statutory trust exit strategy has become increasingly popular among investors for a number of reasons, including the ability to provide tax-deferral benefits, the potential for portfolio diversification, the potential for portfolio income and appreciation and enhanced liquidity.
