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Strategies & Insights

Stay informed with the latest perspectives from NAI Legacy.

Basis Step-Up and Repositioning

§168 – Bonus Depreciation Overview

Dynasty Trust Overview

§1031 Exchange Overview

§368 – Corporate Reorganization Overview

§1015 – Carryover Basis Overview

Entity and Partnership Restructuring

Low Basis Exit Strategies

§453 – Installment Sale Method Overview

§733 – Partnership Basis Adjustment Overview

§708 – Partnership Termination Rules Overview

Grantor Retained Annuity Trust (GRAT) Overview

Revocable Living Trust Overview

DST – Delaware Statutory Trust Overview

Charitable Remainder Trust (CRT) Overview

Contribution and Continuity Planning

Irrevocable Trust Overview

Intentionally Defective Grantor Trust (IDGT) Overview

Bricks to Shares Conversions

Holistic Structure Design

§856 – REIT Qualification Rules Overview

§1400 – Qualified Opportunity Zones Overview

§1014 – Step-Up in Basis at Death Overview

DST as a Partnership Restructuring Tool

Generational and Estate Alignment

Trust Implementation & Administration

§1250 – Depreciation Recapture Overview

§199A – Qualified Business Income Deduction Overview

§721 – Partnership & UPREIT Contributions Overview

Risk & Asset Protection Planning

Active to Passive Transitions

Generational Transfer Strategies

DST as a §1031 Solution

§721 Contributions Strategy

Depreciation Strategies

DST as a Contribution Vehicle

§1031 Like-Kind Exchange Strategies

§1400 Qualified Opportunity Zone Investment Strategies

DST as a Specialty Partner Joint Venture

DST as an Estate Planning Solution

Strategies & Insights

Basis Step-Up and Repositioning

§168 – Bonus Depreciation Overview

Dynasty Trust Overview

§1031 Exchange Overview

§368 – Corporate Reorganization Overview

§1015 – Carryover Basis Overview

Entity and Partnership Restructuring

Low Basis Exit Strategies

§453 – Installment Sale Method Overview

§733 – Partnership Basis Adjustment Overview

§708 – Partnership Termination Rules Overview

Grantor Retained Annuity Trust (GRAT) Overview

Revocable Living Trust Overview

DST – Delaware Statutory Trust Overview

Charitable Remainder Trust (CRT) Overview

Contribution and Continuity Planning

Irrevocable Trust Overview

Intentionally Defective Grantor Trust (IDGT) Overview

Bricks to Shares Conversions

Holistic Structure Design

§856 – REIT Qualification Rules Overview

§1400 – Qualified Opportunity Zones Overview

§1014 – Step-Up in Basis at Death Overview

DST as a Partnership Restructuring Tool

Generational and Estate Alignment

Trust Implementation & Administration

§1250 – Depreciation Recapture Overview

§199A – Qualified Business Income Deduction Overview

§721 – Partnership & UPREIT Contributions Overview

Risk & Asset Protection Planning

Active to Passive Transitions

Generational Transfer Strategies

DST as a §1031 Solution

§721 Contributions Strategy

Depreciation Strategies

DST as a Contribution Vehicle

§1031 Like-Kind Exchange Strategies

§1400 Qualified Opportunity Zone Investment Strategies

DST as a Specialty Partner Joint Venture

DST as an Estate Planning Solution

DST as a Custom Deal Structures