Section 1031 structures for developers and their investors, including Delaware statutory trusts and the problem of bringing exchange proceeds into a ground-up development without breaking the exchange.
2 pieces
A sponsor-side walkthrough of the only recognized federal path for taking 1031 exchange proceeds into a ground-up development outside an Opportunity Zone: tenancy-in-common co-ownership under Revenue Procedure 2002-22, and where it collides with the promoted waterfall, the construction loan, and the general contract.
A response to a Missouri Bar Journal article on Delaware Statutory Trusts in § 1031 exchanges — what the article gets right, and the risk-side considerations that deserve more attention.
The Developer's Brief
Occasional dispatches on deal structure, entitlements, and the quiet patterns that move large projects. No filler.
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