OSCPA's Modernizing the §1031 Exchange Using Delaware Statutory Trusts - Self-Study
Available Until
2.00 Credits
Member Price $105
Non-Member Price $130
Overview
This course provides a practical, advisor-focused review of how Delaware Statutory Trusts may be used as qualifying replacement property in a properly structured §1031 exchange. The course explains how DSTs function within the exchange framework, why they are increasingly relevant to aging landlords, business owners, and investors seeking relief from active property management, and how they may create planning opportunities for tax deferral, diversification, and estate strategy.
Participants will gain a working understanding of the mechanics of the §1031 exchange, the role of the qualified intermediary, IRS acceptance of DST interests as like-kind replacement property, and the principal advantages and drawbacks of the DST structure. The program also addresses practical planning issues, including investor suitability, illiquidity, sponsor dependence, accredited investor considerations, and the importance of evaluating exit options.
Please note this event was originally recorded on 09/24/2026 and must be completed by 04/30/2027 for credit.
Highlights
Prerequisites
None
Designed For
CPAs in tax, estate, real estate, business advisory, financial planning, and family wealth planning practices; practitioners advising clients with appreciated investment real estate; and CPAs serving business owners, retirees, family farm owners, and clients evaluating tax-efficient exit strategies from actively managed real property.
Objectives
- Identify the core requirements of a valid §1031 exchange and the role of the qualified intermediary
- Explain how a Delaware Statutory Trust may qualify as replacement property in a §1031 exchange
- Recognize the principal tax and planning issues affecting clients selling appreciated real estate
- Evaluate the principal advantages and disadvantages of DSTs for clients seeking tax deferral, passive ownership, diversification, or estate planning flexibility
- Spot suitability concerns and structural limitations that may affect whether a DST-based exchange is appropriate for a particular client
- Better collaborate with attorneys, qualified intermediaries, and financial professionals when clients are considering DST-based exchange strategies
Preparation
None
Notice
Leader(s):
Leader Bios
John Newhouse, JD
John Newhouse, JD is an attorney and wealth advisor with a Juris Doctor, Master of Business Administration, CFP®, CDFA®, and AIF® designations. He is a member of the Oklahoma Bar Association and hold financial services credentials (FINRA Series 7 and Series 66 securities registrations and an active Oklahoma Life/Health Insurance License).
He serves with Diversify Wealth Management / Vineyard Asset Management and has long worked at the intersection of legal strategy, wealth planning, estate planning, business law, and risk management. He also serves as an Adjunct Professor of Business Law at the University of Tulsa, where he teaches courses including Business Law for Entrepreneurs, Employment Law, and Legal Environment of Business. Hi prior academic experience includes service as an assistant professor and director of a CERTIFIED FINANCIAL PLANNER™ program.
Non-Member Price $130
Member Price $105