1031 Professional Resources
At Accruit, we strive to make strong connections not only within the 1031 exchange space, but across the Real Estate industry. In doing so, we have developed relationships with various companies that offer professional services including Replacement Property options, legal and tax services.
We do not receive commission or any other form of compensation from the companies below; however, they may refer us Exchangers in need of Qualified Intermediary services.
1031 Professional Resources
Alternative Investment Providers
Both Delaware Statutory Trusts (DSTs) and 721 UPREIT transactions provide investors with access to institutional-quality real estate through pooled ownership structures. DSTs and 721 UPREIT transactions are distinct structures that serve different purposes under federal tax law.
A DST offers fractional ownership in real estate and is generally eligible as replacement property in a Section 1031 exchange.
A 721 UPREIT, on the other hand, involves contributing the DST interest for operating partnership (OP) units in a real estate investment trust (REIT). Because OP units are not considered like-kind real estate, they cannot be acquired directly through a 1031 exchange. In certain circumstances, after a Section 1031 exchange into a DST has been fully completed, the DST sponsor or its affiliates may subsequently determine to pursue a transaction involving the contribution of the underlying real estate to an UPREIT structure. If such an opportunity becomes available to the investor, the 721 UPREIT transaction must be a separate and independent second step that occurs after the completion of the 1031 exchange. A future 721 UPREIT transaction cannot be guaranteed or structured as a prearranged component of the original exchange transaction.
DST Investment Sponsors
An DST Sponsor establishes the DST for holding real estate assets, acquires properties to include within the DST’s portfolio, and develops the investment offering detailing the potential returns and risks for investors
Blue Owl
Blue Owl is a sponsor of tax-advantaged Delaware Statutory Trust (DST) offerings designed to provide an investment product allowing investors to acquire pre-packaged Internal Revenue Code (IRC) Section 1031 replacement property. Blue Owl’s Net Lease Real Estate platform was founded in 2009 and currently manages over $28 billion in assets.
Blue Owl focuses on acquiring high quality real estate properties net leased to investment grade and creditworthy tenants1. Their net lease investment strategy aims to create predictable cash flow from long term rents, structured to provide investors with current income, net of fees, plus capital appreciation.
Types of Investment Options: DSTs
Contact
Jeff Hertz
(630) 878-3241
[email protected]
1 Investment grade companies must have “BBB-” rating or higher by S&P or an equivalent rating from a nationally recognized statistical rating organization (NRSRO). Creditworthy refers to businesses that Blue Owl deems financially sound enough to justify an extension of credit or engage in a lease agreement.
Hines
Hines is a global real assets investment manager, developer, and operator founded in 1957. With a developer’s DNA and an operator’s edge, Hines combines local market expertise, disciplined investment execution, and long-term stewardship to create value across market cycles.
For investors evaluating replacement property options as part of a 1031 exchange, Hines offers access to institutional-quality real estate opportunities, including structures designed to provide passive ownership and potential tax-deferred benefits for eligible investors. Operating in more than 380 cities worldwide, Hines is committed to delivering quality, superior execution, and long-term value creation across the built world.
Types of Investment Options: DSTs
Contact
Coe Sperry, Managing Director
Private Wealth Direct Investments
(713) 966-4323
[email protected]
Walton Group
Walton Global is a land asset management and global real estate investment company focused on pre-development land in the path of growth. Founded in 1979, Walton currently manages US $4.37 billion of real estate assets on behalf of investors. Walton has a track record of over 300 exits and $2.5 billion distributed back to investors.
Walton offers land-based DST offerings focus on GROWTH while prioritizing long term appreciation rather than immediate income. This provides investors with higher potential for value appreciation and expected shorter hold periods.
Types of Investment Options: All Equity DSTs targeting land
Contact
Todd Woodhead, Senior Vice President, C-Suite
(480) 586-9258
[email protected]
Katie Hubbard, President, US Capital Markets
(303) 981-2686
[email protected]
DST Advisors
A DST advisor helps an investor evaluate different DST offerings based on the individuals specific investment objectives, goals and risk tolerance.
Realized®
Realized® helps you exchange 1031-eligible investment properties for portfolios of commercial real estate that are customized to your shifting income needs, risk appetite, and investment goals across generations. By creating portfolios of fractional interests in Delaware Statutory Trusts (DSTs), Realized makes it easy to diversify investments across real estate sectors, geographies, and Sponsors.
Types of Investment Options: DSTs
Contact
Clay Schmidt
(512) 827-3652
[email protected]
Syndicated Equities
Syndicated Equities is a private real estate investment firm that provides its clients with nationwide access to institutional-quality real estate opportunities. Syndicated Equities works closely with investors completing 1031 Exchanges, they have provided over $750 million of credit tenant, net leased properties for investors as either replacement property or as a new equity investment.
Types of Investment Options:DSTs, Single/Multi-Tenant Retail, Single/Multi-Family, and Credit and Net Leased Properties
Visit the Syndicated Equities Website.
Contacts
Andy Raney
(303) 941-2639
[email protected]
Fortitude Investment Group
Fortitude Investment Group is committed to helping investors pursue their financial goals through securitized real estate investment structures such as Delaware Statutory Trust (DST) and Tenant in Common (TIC) offerings for 1031 Exchanges. They offer professional assistance in identifying and closing on securitized real estate investments that meet your objectives and satisfy your 1031 Exchange requirements.
Types of Investment Options: DSTs
Visit Fortitude Investment Group Website.
Contact
Justin Kiehne
(410) 703-6680
[email protected]
Credit and Net Lease Properties
Credit and Net Lease properties entail a lease of usually 10+ years between the property owner and the tenant with a high credit rating, in which the tenant pays all fees associated with the property including real estate taxes, maintenance, insurance, etc.
Top Hand Realty Advisors
Top Hand Realty focuses on advising agricultural and main street businesses on 1031 exchanges into high-quality commercial real estate that may provide long-term, stable income. They are CPAs, analysts and real estate brokers — a combination that makes them uniquely qualified to help their clients.
Types of Investment Options: Single/Multi-Tenant Retail and Credit and Net Leased Properties
Visit the Top Hand Realty Website.
Contacts
Jack Sauther, CPA, Broker
(406) 586-0356
[email protected]
Diana Sauther
(406) 586-0356
[email protected]
Bear Wells Realty Investments
Bear Wells Realty Investments is a boutique-style investment real estate consulting firm specializing in properties with Federal Government agencies as tenants. The firm optimizes investment opportunities for a broad range of property owners through a full spectrum of services. The firm’s expertise lies in working with investors by guiding and educating them through the process of buying and selling real estate with tenants backed by the full faith and credit of the US treasury.
Types of Investment Options: Federal Government Tenanted Buildings & Credit Rated Single Tenants
Contacts
Karen Wells
(425) 681-5281
[email protected]
Secondary Markets
Secondary Market DSTs are DSTs originally purchased by an investor who now wants, or needs, to liquidate prior to the end of the DSTs holding period. The investor is selling their share of the DST, often at a potential discounted purchase price. The buyer is often able to enter the DST at a lower price point and with a shorter holding period.
LODAS Markets
LODAS Markets is a state-of-the-art technology platform that gives investors an efficient way to buy and sell alternative securities with ease. They assist 1031 investors to access DST offerings in their secondary market which is traditionally very challenging for investors to access and participate in, plus they have zero fees for buyers.
Types of Investment Options: Secondary Market DSTs
Contacts
Shawn O’Shaughnessy
(314) 306-1397
[email protected]
Professional Services
Complex real estate transactions often involve a team of trusted professionals, including real estate attorneys, CPAs and tax advisors, title and escrow companies, appraisers, lenders, and financial planners, who help investors navigate legal, tax, and financing considerations.
Baker McKenzie
Baker McKenzie is a global law firm recognized for its deep expertise in tax, fund formation, cross-border structuring, and complex real estate transactions. For institutional investors, DST sponsors, and REIT operators, the firm provides strategic counsel on regulatory compliance, tax-efficient structuring, and capital deployment strategies that enhance performance while navigating the evolving legal landscape surrounding 1031 exchanges.
Deloitte
Deloitte is a global professional services leader delivering audit, tax, consulting, and advisory services to the world’s most sophisticated organizations. Within the real estate and alternative investment sectors, Deloitte supports institutional investors and sponsors with transaction advisory, tax structuring, operational optimization, and risk management solutions that strengthen 1031 exchange strategies and enhance fund-level performance.
Disclaimer: There are many other options available as well, and the presence of a firm on this list should not be interpreted as an endorsement, nor should the absence from this list be construed negatively. Accruit gets no commission or other compensation from them, although they do sometimes refer taxpayers to us who need a Qualified Intermediary for their exchange. Accruit makes no endorsement or representation of any kind regarding any of them or the services they render or whether their 1031 programs qualify for the purpose intended.