Webinar Registration

Tax Deferral Strategies for Clients Selling Investment Properties:
Comparing 721 UPREITs, DSTs, and Opportunity Zones

Boost Your Client's Real Estate Investing, Tax Planning outcomes and reduce out-of-pocket costs - CE Credit Available

Thursday, May, 7

12:00pm ET

75 minutes

Earn 1 CE credit Trusted by 10,000+ financial advisors

John Bacigalupi

SVP | Division Head Cantor Fitzgerald Asset Management

Presenter Bio

What You'll Learn

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What You'll Learn

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Webinar Description

Financial advisors are increasingly working with clients who want to sell appreciated investment real estate—but determining the most appropriate tax-deferral strategy requires a clear understanding of multiple complex options. Join Cantor Fitzgerald's John Bacigalupi for a practical comparison of IRC §721 UPREIT transactions, Delaware Statutory Trusts (DSTs), and Qualified Opportunity Zones, with a focus on how each strategy can be used to defer taxes and transition clients into more passive investment structures.

Participants will learn how 721 UPREIT structures allow clients to contribute real estate in exchange for operating partnership (OP) units, deferring capital gains, depreciation recapture, and net investment income taxes. The session will also explore how these strategies compare to traditional DST investments and Opportunity Zone planning, highlighting key differences in structure, liquidity, control, and long-term planning implications.

In addition, the program will emphasize the questions advisors should be asking clients to determine suitability, including considerations around time horizon, income needs, liquidity preferences, and estate planning goals.

The advantages and trade-offs of 721 UPREIT transactions will be examined, including tax deferral benefits, passive income potential, diversification opportunities, and estate planning advantages, as well as limitations such as loss of future 1031 exchange eligibility, reduced control, liquidity constraints, and potential tax consequences upon conversion of OP units.

Learning Objectives

Compare 721 UPREIT transactions, DSTs, and Opportunity Zones as tax-deferral strategies for exiting investment real estate
Identify key client suitability factors, including income needs, liquidity preferences, and long-term planning goals
Understand the structure, tax treatment, and operational mechanics of 721 exchanges and OP units
Evaluate the advantages and limitations of 721 UPREIT strategies relative to alternative approaches

CE/CPE Eligible: 1.0 CE credit(s) is(are) available to FEN Members with these designations: CFP, CLU, ChFC and RICP. CPA and EA members will earn 1.0 CPE credit(s).
Field of Study: Specialized Knowledge
Prerequisites: There are no prerequisites for this session.
Advanced Preparation: None
Program Level: Basic
Delivery Method: Group Internet Based
NASBA Approved
Financial Experts Network (Sponsor Id#: 145173) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.