1031 Exchange Rules - Highlights 10 essential rules for utilizing a 1031 exchange [1] - Focuses on timing deadlines critical to the exchange process [1] - Addresses like-kind property requirements for eligibility [1] - Emphasizes tax deferral benefits achievable through 1031 exchange [1] - Clarifies what qualifies for a 1031 exchange [1] - Identifies frequent pitfalls to avoid during the exchange [1]

Discover the 10 essential rules for using a 1031 exchange: timing deadlines, like-kind property requirements, tax deferral, what qualifies, and frequent pitfalls to avoid. https://t.co/3bT6EnQ6Ho ...

Core Insights - JLL Income Property Trust has fully subscribed its JLLX Diversified 9, DST program, which is valued at $168 million and structured as a Delaware Statutory Trust for 1031 exchange investors [1][3] Company Overview - JLL Income Property Trust is an institutionally managed, daily NAV REIT with approximately $6.5 billion in portfolio equity and debt investments [1][5] - The trust focuses on a diversified portfolio of high-quality, income-producing assets across various sectors including residential, industrial, grocery-anchored retail, healthcare, and office [5] Investment Strategy - The JLLX Diversified 9, DST includes two multifamily residential communities in Fort Collins, CO, totaling 405 units, and a retail shopping center in Phoenix, AZ, covering 118,000 square feet [2][3] - The program aims to provide tax deferral and estate planning benefits, appealing to investors seeking to maintain exposure to core real estate [3] Market Demand - There is a strong market demand for institutional-quality, low-fee, 1031 solutions, as evidenced by the positive response from investors and financial advisors [3] - The multifamily rental and grocery-anchored retail sectors are showing strong fundamentals, with resilient rental growth and demand for necessity property types [3] Historical Performance - Since its inception in 2019, JLL Exchange has attracted over $1.95 billion across 26 DST offerings, indicating a significant interest from property owners in tax-efficient real estate allocation [3]

Core Insights - JLL Income Property Trust has fully subscribed its JLLX Diversified VIII, DST program, raising $158 million aimed at providing tax deferral opportunities for 1031 exchange investors [1][3] - The investment program includes a multifamily residential community with 323 units in Wilsonville, OR, and a grocery-anchored shopping center of approximately 147,000 square feet in Cedar Park, TX [2] - The JLL Exchange program has attracted over $1.85 billion across 26 DST offerings since its inception in 2019, indicating strong market demand for institutional-quality, low-fee investment solutions [3] Company Overview - JLL Income Property Trust is a daily NAV REIT with approximately $6.5 billion in portfolio equity and debt investments, focusing on a diversified portfolio of high-quality, income-producing properties across various sectors [1][6] - The company aims to further diversify its real estate portfolio, including potential global investments, while maintaining a focus on core real estate allocations for investors [6] Market Demand - There is a high level of engagement from financial advisors in 2025, reflecting strong market demand for the tax deferral, estate planning, and diversification benefits offered by the JLLX platform [3] - The multifamily rental and grocery-anchored retail sectors are highlighted as providing durable income and strong fundamentals, making them attractive investment options [3]

Core Insights - JLL Income Property Trust has fully subscribed its JLLX Diversified VII program, which is a $105 million Delaware Statutory Trust (DST) designed for 1031 exchange investors to reinvest proceeds from appreciated real estate while deferring taxes [1][3] Company Overview - JLL Income Property Trust is an institutionally managed, daily NAV REIT with approximately $6.5 billion in portfolio equity and debt investments [1][4] - The trust owns and manages a diversified portfolio of high-quality, income-producing assets across various sectors, including residential, industrial, retail, healthcare, and office properties throughout the United States [5] Investment Strategy - JLLX Diversified VII includes a 199-unit multifamily residential community in Trumbull, CT, and a Class A industrial warehouse facility in Chandler, AZ, reflecting a focus on high-conviction property sectors [2][3] - The program aims to provide estate planning solutions for investors, facilitating the transfer of generational wealth while mitigating tax consequences associated with real estate sales [3] Market Demand - There is strong demand from 1031 exchange investors and their advisors, indicating a robust interest in tax-efficient real estate investment solutions [3] - The residential and industrial sectors are showing strong fundamentals, with resilient rental growth trends [3] Historical Performance - Since its inception in 2019, JLL Exchange has attracted over $1.7 billion across 26 DST offerings, demonstrating significant interest from property owners in maintaining real estate allocations [3] - JLL Income Property Trust has completed 14 full cycle UPREIT transactions totaling $960 million to date, showcasing its active engagement in the market [3]