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

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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!

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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.

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