The Exeter Group of Companies

This is the 100th year anniversary of the 1031 Tax Deferred Exchange. Investors have been able to sell real estate held for rental, investment, or business use and defer the payment of Federal and most state taxes by reinvesting in other real estate also held for rental, investment, or business use for 100 years. Retirement account investors have been able to use their Self-Directed IRAs and Individual 401(k) Plans to invest in non-traditional assets, often called “alternative investments” since 1974. This includes real estate and real estate related assets, including various regulated investment options that require the investor to be an “accredited investor.” Real estate related assets can include real estate, promissory notes secured by deeds of trust or mortgages, tax lien certificates, limited partnerships, limited liability companies, and more. The “Build Back Better Act” (2021) continues to be advanced by the House Committee on Ways & Means, which may have a significant impact on your ability to use 1031 Exchanges, Self-Directed IRAs, and Individual 401(k) Plans. We’re Unravel the Mystery of the Proposed Tax Policy Changes Affecting 1031 Exchanges, Self-Directed IRAs, and Individual 401(k) Plans. Email your 1031 Exchange, Self-Directed IRA, and/or Individual 401(k) Plan questions to ASK@exeterco.com and we’ll address them in our next episode. Host: William L. Exeter Chief Executive Officer Exeter Trust Company (307) 222-8750 wexeter@exeterco.com #TheExeterGroup #Exeter1031 #ExeterTrust #WilliamLExeter #1031Exchange #SDIRA #Individual401k

Most 1031 Exchange Qualified Intermediaries have NO government or regulatory oversight. The industry just does not have a regulatory body that is authorized to oversee, license or regulate 1031 Exchange Qualified Intermediaries. Selecting a Qualified Intermediary for your 1031 Exchange transaction is complex and confusing. Qualified Intermediaries are not created equal. We demystify the due diligence needed for the careful selection of a 1031 Exchange Qualified Intermediary. Discussion includes a breakdown of the role of the Qualified Intermediary, identifying and evaluating the risks of using a Qualified Intermediary, technical issues, their internal policies, procedures and audit controls, the use of separated, segregated Qualified Trust Accounts, investment and safeguarding of client 1031 Exchange funds, errors and omissions insurance, fidelity bond coverage, financial institution insurance bond, suggested due diligence questions, and possible avenues to become licensed and regulated? Email your 1031 Exchange questions to ASK@exeterco.com and we’ll address them in our next episode. Host: William L. Exeter Chief Executive Officer Exeter 1031 Exchange Services, LLC (619) 239-3091 wexeter@exeterco.com #TheExeterGroup #Exeter1031 #WilliamLExeter #1031Exchange #QualifiedIntermediary #QI #QualifiedTrustAccounts #QTA

Self-Directed Traditional IRAs have existed since 1974 when the Employee Retirement Income Security Acts of 1974 (“ERISA”) was enacted. Self-Directed Roth IRAs came later in 1997 when Senator William Roth introduced legislation to create the Roth IRA as part of the Taxpayer Relief Act of 1997. Retirement account investors have been able to use their Self-Directed IRAs and Individual 401(k) Plans to invest in non-traditional assets, often called “alternative investments,” including various regulated investment options that require the investor to be an “accredited investor.” The “Build Back Better Act” has been advanced by the House Committee on Ways & Means, which will prevent retirement account investors from investing in these regulated non-traditional assets and require those who have already invested in these assets to divest themselves of these assets within two (2) years if the investments require the retirement account investor to be accredited, licensed, etc. Email your Self-Directed IRA and Individual 401(k) Plan questions to ASK@exeterco.com and we’ll address them in our next episode. Host: William L. Exeter Chief Executive Officer Exeter Trust Company (307) 222-8750 wexeter@exeterco.com #TheExeterGroup #ExeterTrust #WilliamLExeter #BillExeter #SelfDirectedIRA #SDIRA #Individual401k #SoloK #TaxPolicy #TaxPolicyChange

Hard money loans, private money loans, and other promissory notes secured by deeds of trust or mortgages can make great investments inside Self-Directed IRAs and Individual 401(k) Plans. What are hard money loans? Why would you invest in a hard money loan? How do you invest in a hard money loan inside your Self-Directed IRA? What are the risks of investing in hard money or private money loans and notes? Hard money loans and private money loans are often referred to as trust deeds, deeds of trust, mortgages, or simply as buying paper)? Email your Self-Directed IRA and Individual 401(k) Plan or hard money loan questions to ASK@exeterco.com and we’ll address them in our next episode. Host: William L. Exeter President and Chief Executive Officer Exeter 1031 Exchange Services, LLC and Exeter Trust Company (619) 239-3091 wexeter@exeterco.com Special Guest: Ted Przybylek RanchoTed (619) 647-1999 ted@ranchoted.com #TheExeterGroup #ExeterTrust #WilliamLExeter #SelfDirectedIRA #Individual401k #SoloK #HardLoans #PrivateMoneyLoans #PromissoryNotes

Did you miss our last episode? We unraveled the mystery of what Title Holding Trusts (Land Trusts) WILL DO in Episode 12 of Go Ahead, ASK and we discussed what Title Holding Trusts (Land Trusts) WILL NOT DO. In episode 24, we discuss how and why you would use a Title Holding Trusts (Land Trusts) with specific examples. Follow Go Ahead, Ask on Social Media: Facebook: https://www.facebook.com/watch/GoAheadAskExeter/ YouTube: https://www.youtube.com/TheExeterGroupofCompanies/ Instagram: https://www.instagram.com/goaheadaskexeter/ LinkedIn: https://www.linkedin.com/showcase/goaheadaskexeter/ Twitter: https://twitter.com/GoAheadAsk

We unraveled the mystery of what Title Holding Trusts (Land Trusts) WILL DO in Episode 12 of Go Ahead, ASK, including the history, structure, parties involved, benefits, tax issues, financing considerations of holding real estate in Title Holding Trusts (Land Trusts), and we discussed what Title Holding Trusts (Land Trusts) WILL NOT DO. Today, we discuss how and why you would use a Title Holding Trusts (Land Trusts) with specific examples. Email your Title Holding Trusts (Land Trusts) questions to ASK@exeterco.com and we’ll address them in our next episode. Subscribe to our YouTube channel here: https://www.youtube.com/TheExeterGroupofCompanies/ Host: William L. Exeter President and Chief Executive Officer Exeter 1031 Exchange Services, LLC and Exeter Trust Company (619) 239-3091 wexeter@exeterco.com #TheExeterGroup #ExeterTrust #WilliamLExeter #TitleHoldingTrusts #THT #LandTrusts

Self-Directed IRAs and Individual 401(k) Plans are complicated and confusing and get even more complex when buying real estate related assets inside of the Self-Directed IRAs and Individual 401(k) Plans. Today we demystify how to buy real estate such as fee simple title (real estate), promissory notes secured by deeds of trust (generally referred to as Deeds of Trust), promissory notes secured by mortgages (generally referred to as Mortgages), tax lien certificates and entities such as LLCs, limited partnerships or corporations that own real estate inside of your Self-Directed IRAs and Individual 401(k) Plans. Email your Self-Directed IRAs and Individual 401(k) Plans questions to ASK@exeterco.com and we’ll address them in our next episode. Subscribe to our YouTube channel here: https://www.youtube.com/TheExeterGroupofCompanies/ Host: William L. Exeter President and Chief Executive Officer Exeter 1031 Exchange Services, LLC and Exeter Trust Company (619) 239-3091 wexeter@exeterco.com #TheExeterGroup #ExeterTrust #WilliamLExeter #SelfDirectedIRA #Individual401k #SoloK

Did you miss our last episode? Buying and selling real estate can be complicated and confusing. Once you have signed a purchase and sale agreement for the purchase or sale of real property, are you prepared for the closing and settlement process? Who will handle the closing and settlement process? What exactly is the closing process? We demystify these questions and more. Follow Go Ahead, Ask on Social Media: Facebook: https://www.facebook.com/watch/GoAheadAskExeter/ YouTube: https://www.youtube.com/TheExeterGroupofCompanies/ Instagram: https://www.instagram.com/goaheadaskexeter/ LinkedIn: https://www.linkedin.com/showcase/goaheadaskexeter/ Twitter: https://twitter.com/GoAheadAsk

Did you miss our last episode? Buying and selling real estate can be complicated and confusing. Once you have signed a purchase and sale agreement for the purchase or sale of real property, are you prepared for the closing and settlement process? Who will handle the closing and settlement process? What exactly is the closing process? We demystify these questions and more. Follow Go Ahead, Ask on Social Media: Facebook: https://www.facebook.com/watch/GoAheadAskExeter/ YouTube: https://www.youtube.com/TheExeterGroupofCompanies/ Instagram: https://www.instagram.com/goaheadaskexeter/ LinkedIn: https://www.linkedin.com/showcase/goaheadaskexeter/ Twitter: https://twitter.com/GoAheadAsk

Buying and selling real estate can be complicated and confusing. Once you have signed a purchase and sale agreement for the purchase or sale of real property, are you prepared for the closing and settlement process? Who will handle the closing and settlement process? What exactly is the closing process? What are the roles of an escrow company, a title insurance company or a closing attorney? What is title insurance and who does it protect? Who pays for the various closing costs? We demystify these questions and more. Email your escrow, title insurance, or closing process questions to ASK@exeterco.com and we’ll address them in our next episode. Subscribe to our YouTube channel here: https://www.youtube.com/TheExeterGroupofCompanies/ Host: William L. Exeter President and Chief Executive Officer Exeter 1031 Exchange Services, LLC and Exeter Trust Company (619) 239-3091 wexeter@exeterco.com Special Guest: George Bosh Oregon Escrow Services (541) 530-0001 www.oregonescrowservices.com #TheExeterGroup #Exeter1031 #ExeterTrust #WilliamLExeter #OregonEscrowServices #GeorgeBosch #1031Exchange #Escrow #RealEstate

It’s easy to buy investment real estate. The tough part is deciding when to sell significantly appreciated investment property. Should you sell? When should you sell? What are your options if you do sell? Do you cash out and pay the taxes? Should you reinvest using a tax-deferred strategy? We demystify your options. Discussion includes a breakdown of the various tax strategies and investment options available to you. Should you just sell and pay your taxes or should you sell and structure a tax-deferred transaction such as a Seller Carry Back Note (Instalment Sale), 1031 Tax Deferred Exchange, 1033 Tax Deferred Exchange, Charitable Trust or a Qualified Opportunity Zone (QOZ) Investment Fund. If you structure a tax-deferred exchange, should you reinvest in active real estate or passive investment real estate and what type of real estate (asset classes) would be suitable for you? Email your 1031 Exchange questions to ASK@exeterco.com and we’ll address them in our next episode. Subscribe to our YouTube channel here: https://www.youtube.com/TheExeterGroupofCompanies/ Host: William L. Exeter President and Chief Executive Officer Exeter 1031 Exchange Services, LLC and Exeter Trust Company (619) 239-3091 wexeter@exeterco.com Special Guest: Doug Taber, CCIM Keller Williams Realty www.rentalpropertybroker.com Aubrey Morrow, CFP The Financial Advisors www.moneytalkradio.com #TheExeterGroup #Exeter1031 #ExeterTrust #WilliamLExeter #RentalPropertyBroker #DougTaber #TheFinancialAdvisors #AubreyMorrow #1031Exchange #DST #DelawareStatutoryTrust

Unraveling the Mystery of 1033 Tax Deferred Exchanges due to Involuntary Conversions or Natural Disasters. What now? How does this affect you from a tax perspective? What are your options? Involuntary conversions of real estate such as eminent domain or even natural disasters do not have to end badly. We’re going to unravel this mystery today on Go Ahead, ASK! 1033 Exchanges due to Involuntary conversions from an eminent domain action (condemnation) by a government agency or from a natural disaster such as a fire, flood, hurricane, tornado, mudslide or other act of God are complex and confusing. There is little guidance from the IRS on 1033 Tax Deferred Exchanges. We demystify what qualifies and what doesn’t when an involuntary conversion occurs, and you are faced with structuring a 1033 Exchange. Discussion includes compliance issues such as what kind of real or personal property qualifies for 1033 Exchange treatment, what types of replacement property would be classified as Qualified Use and Like-Kind, what deadlines are involved, what and how much do you have to reinvest to satisfy the reinvestment requirements, how cash or equity that is not reinvested is treated for tax purposes and how a 1033 Exchange is reported. Email your 1033 Exchange questions to ASK@exeterco.com and we’ll address them in our next episode. Subscribe to our YouTube channel here: https://www.youtube.com/TheExeterGroupofCompanies/ Host: William L. Exeter President and Chief Executive Officer Exeter 1031 Exchange Services, LLC and Exeter Trust Company (619) 239-3091 wexeter@exeterco.com #TheExeterGroup #Exeter1031 #ExeterTrust #WilliamLExeter #1031Exchange #DST #DelawareStatutoryTrust #1033Exchange

Did you miss our last episode? 1031 Exchange transactions are complex and confusing, especially when adding a foreign seller to the equation that falls under the mandatory Federal FIRPTA withholding requirements. Our guest expert Michael W. Brooks, Esq., helps us demystify the mandatory Federal FIRPTA withholding requirements when a 1031 Exchange is involved. Discussion includes a breakdown of who falls under the mandatory Federal FIRPTA withholding requirements, how much FIRPTA withholding is required, how to obtain a Certificate of Exemption to the FIRPTA withholding requirements, and how FIRPTA withholding can complicate a 1031 Exchange transaction.

The rules for identifying and acquiring qualified use and like-kind replacement properties in a 1031 Exchange transaction are complex and confusing. Your 1031 Exchange 45 calendar days identification deadline can be exceptionally challenging, especially in fast-paced real estate markets. Today we discuss qualified use and like-kind replacement property requirements, including the type of real estate assets (asset classes) that can be identified and acquired as part of your 1031 Exchange strategy. You will be surprised at some of the real properties that are considered like-kind and qualify for tax-deferred exchange treatment under Section 1031 of the Internal Revenue Code. Discussion includes critical issues such as demonstrating intent to hold for rental, investment or business use, definition of qualified use and like-kind replacement property, strategies for listing and selling your relinquished property and making offers and acquiring replacement properties in a challenging and fast-paced real estate market, active vs. passive ownership of real property, and the various real property classes that qualify for 1031 Tax Deferred Exchange treatment. Email your 1031 Exchange questions to ASK@exeterco.com and we’ll address them in our next episode. Subscribe to our YouTube channel here: https://www.youtube.com/TheExeterGroupofCompanies/ Host: William L. Exeter President and Chief Executive Officer Exeter 1031 Exchange Services, LLC and Exeter Trust Company (619) 239-3091 wexeter@exeterco.com Special Guest: Charles A. Jensen Senior Vice President Inland Securities Corporation #TheExeterGroup #Exeter1031 #ExeterTrust #WilliamLExeter #InlandSecuritiesCorporation #CharlesJensen #CharlesAJensen #1031Exchange #DST #DelawareStatutoryTrust

The Future of the 1031 Exchange Legislative Update President Biden released The American Families Plan in late April 2021. Among many other changes, it includes provisions to: Eliminate the 1031 Exchange on certain transactions. Eliminate the step-up in cost basis on inherited properties for certain taxpayers. Increase the top tax rate on the wealthiest Americans to 39.6 percent. and more This webinar will quickly update you regarding the changes that directly affect investment real estate contained in The American Families Plan. Join William L. Exeter, Chief Executive Officer, Exeter 1031 Exchange Services, LLC and Exeter Trust Company; Charles A. Jensen, Senior Vice President, Inland Securities Corporation; Dan Wagner, Senior Vice President of Government Affairs, The Inland Real Estate Companies. To take action, visit these sites: https://1031buildsamerica.org/ https://www.ipa.com/1031s/ Host: Charles A. Jensen Senior Vice President Inland Securities Corporation Panelist: William L. Exeter President and Chief Executive Officer Exeter 1031 Exchange Services, LLC and Exeter Trust Company wexeter@exeterco.com Dan Wagner Senior Vice President of Government Relations The Inland Real Estate Companies wagner@inlandgroup.com #InlandSecuritiesCorporation #CharlesJensen #CharlesAJensen #DanWagner #TheExeterGroup #Exeter1031 #ExeterTrust #WilliamLExeter #1031Exchange #DelawareStatutoryTrust Recorded: 2021.06.04

STRATEGIES FOR LOCATING AND IDENTIFYING REPLACEMENT PROPERTY IN YOUR 45 DAY ID PERIOD Are you having difficultly finding and identifying suitable replacement properties for your 1031 Exchange in your 45-calendar day identification period? Then this webinar Stayin' Alive in Your 45 is for you! Discussion will include qualified use and like-kind property requirements, including what type of real estate qualifies (asset classes). Join us to get identification strategies and ideas for your own 1031 Exchange. Join William L. Exeter, Chief Executive Officer, Exeter 1031 Exchange Services, LLC and Exeter Trust Company and Charles A. Jensen, Senior Vice President, Inland Securities Corporation as they explore your strategies, options and choices for Stayin’ Alive in Your 45. Host: William L. Exeter President and Chief Executive Officer Exeter 1031 Exchange Services, LLC and Exeter Trust Company wexeter@exeterco.com Charles A. Jensen Senior Vice President Inland Securities Corporation #TheExeterGroup #Exeter1031 #ExeterTrust #WilliamLExeter #InlandSecuritiesCorporation #CharlesJensen #CharlesAJensen #1031Exchange #DST #DelawareStatutoryTrust #RealEstate Recorded: 2021.05.27

Did you miss our last episode? 1031 Exchange transactions are complex and confusing, especially when adding a foreign seller to the equation that falls under the mandatory Federal FIRPTA withholding requirements. Our guest expert Michael W. Brooks, Esq., helps us demystify the mandatory Federal FIRPTA withholding requirements when a 1031 Exchange is involved. Discussion includes a breakdown of who falls under the mandatory Federal FIRPTA withholding requirements, how much FIRPTA withholding is required, how to obtain a Certificate of Exemption to the FIRPTA withholding requirements, and how FIRPTA withholding can complicate a 1031 Exchange transaction.

1031 Exchange transactions are complex and confusing, especially when adding a foreign seller to the equation that falls under the mandatory Federal FIRPTA withholding requirements. Our guest expert Michael W. Brooks, Esq., helps us demystify the mandatory Federal FIRPTA withholding requirements when a 1031 Exchange is involved. Discussion includes a breakdown of who falls under the mandatory Federal FIRPTA withholding requirements, how much FIRPTA withholding is required, how to obtain a Certificate of Exemption to the FIRPTA withholding requirements, and how FIRPTA withholding can complicate a 1031 Exchange transaction. Email your 1031 Exchange questions to ASK@exeterco.com and we’ll address them in our next episode. Host: William L. Exeter President and Chief Executive Officer Exeter 1031 Exchange Services, LLC and Exeter Trust Company (619) 239-3091 wexeter@exeterco.com Mark Turok Business Development Office Exeter 1031 Exchange Services, LLC (619) 764-6332 mturok@exeterco.com Special Guest: Michael Brooks, Esq DIRECTs (760) 989-3413 michael@directsllp.com #TheExeterGroup #Exeter1031 #ExeterTrust #WilliamLExeter #MarkTurok #DIRECTs #MichaelBrooks #1031Exchange #FIRPTA

Did you miss our last episode? 1031 Exchange transactions are complex and confusing. Finding, identifying, and acquiring like-kind replacement property as part of a 1031 Exchange can be challenging. This episode explores the Delaware Statutory Trust (DST) as a replacement property option for 1031 Exchanges. Discussion will include the definition of a Delaware Statutory Trust, the structure of a Delaware Statutory Trust, why an investor would invest in a Delaware Statutory Trust, the benefits, risks, pros and cons of a Delaware Statutory Trust, and who can sell Delaware Statutory Trusts or DSTs. Check it out here: https://youtu.be/TKc45tDUE2k Follow Go Ahead, Ask on Social Media: Facebook: https://www.facebook.com/watch/GoAheadAskExeter/ YouTube: https://www.youtube.com/TheExeterGroupofCompanies/ Instagram: https://www.instagram.com/goaheadaskexeter/ LinkedIn: https://www.linkedin.com/showcase/goaheadaskexeter/ Twitter: https://twitter.com/GoAheadAsk

Did you miss our last episode? 1031 Exchange transactions are complex and confusing. Finding, identifying, and acquiring like-kind replacement property as part of a 1031 Exchange can be challenging. This episode explores the Delaware Statutory Trust (DST) as a replacement property option for 1031 Exchanges. Discussion will include the definition of a Delaware Statutory Trust, the structure of a Delaware Statutory Trust, why an investor would invest in a Delaware Statutory Trust, the benefits, risks, pros and cons of a Delaware Statutory Trust, and who can sell Delaware Statutory Trusts or DSTs. Check it out here: https://youtu.be/TKc45tDUE2k Follow Go Ahead, Ask on Social Media: Facebook: https://www.facebook.com/watch/GoAheadAskExeter/ YouTube: https://www.youtube.com/TheExeterGroupofCompanies/ Instagram: https://www.instagram.com/goaheadaskexeter/ LinkedIn: https://www.linkedin.com/showcase/goaheadaskexeter/ Twitter: https://twitter.com/GoAheadAsk

The Future of the 1031 Exchange Featuring Evan M. Liddiard, Director of Federal Tax Policy National Association of Realtors With the changing political landscape, many are asking about the future of the 1031 exchange. Evan Liddiard, Director of Tax for National Association of Realtors, and an all-star industry panel will explore possible changes to the 1031 exchange and what to anticipate with an incoming Congress and Biden administration. To take action, visit these sites: https://1031buildsamerica.org/ https://www.ipa.com/1031s/ Host: Charles A. Jensen Senior Vice President Inland Securities Corporation Panelist: William L. Exeter President and Chief Executive Officer Exeter 1031 Exchange Services, LLC and Exeter Trust Company wexeter@exeterco.com Steve Decker Senior Vice President IPX 1031 stephen.decker@ipx1031.com Dan Wagner Senior Vice President of Government Relations The Inland Real Estate Companies wagner@inlandgroup.com Colin Cosgrove Senior Vice President - Executive VP of National Sales Manager Keith Lampi President Inland Private Capital #InlandSecuritiesCorporation #CharlesJensen #CharlesAJensen #DanWagner #ColinCosgrove #KeithLampi #TheExeterGroup #Exeter1031 #ExeterTrust #WilliamLExeter #IPX1031 #Steve Decker #1031Exchange #DelawareStatutoryTrust Recorded: 2021.01.29 Recorded: 2021.03.25 Recorded: 2021.03.25

Save the 1031 Exchange with Congressman David Schweikert Inland Security hosted an hour-long panel discussion with United States Congressman David Schweikert from the House Ways and Means Committee, the chief tax-writing committee of the United States House of Representatives, regarding the future of the IRS Section 1031 Exchange. Watch the following video to learn about the IRS Section 1031 Exchange, how the upcoming election may affect this important investment strategy, and ways in which it may be protected. To take action, visit these sites: https://1031buildsamerica.org/ http://www.ipa.com/1031s/ Host: Charles A. Jensen Senior Vice President Inland Securities Corporation Panelist: William L. Exeter President and Chief Executive Officer Exeter 1031 Exchange Services LLC and Exeter Trust Company wexeter@exeterco.com Steve Decker Senior Vice President IPX 1031 stephen.decker@ipx1031.com Dan Wagner Senior Vice President of Government Relations The Inland Real Estate Companies wagner@inlandgroup.com Colin Cosgrove Senior Vice President - Executive VP of National Sales Manager Rahul Sehgal Chief Investment Officer Inland Private Capital #InlandSecuritiesCorporation #CharlesJensen #CharlesAJensen #DanWagner #ColinCosgrove #RahulSehgal #TheExeterGroup #Exeter1031 #ExeterTrust #WilliamLExeter #IPX1031 #Steve Decker #1031Exchange #DelawareStatutoryTrust Recorded: 2020.10.13

The Future of the 1031 Exchange Legislative Update President Biden released The American Families Plan in late April 2021. Among many other changes, it includes provisions to: Eliminate the 1031 Exchange on certain transactions. Eliminate the step-up in cost basis on inherited properties for certain taxpayers. Increase the top tax rate on the wealthiest Americans to 39.6 percent. and more. This webinar will quickly update you regarding the changes that directly affect investment real estate contained in The American Families Plan. Join William L. Exeter, Chief Executive Officer, Exeter 1031 Exchange Services, LLC and Exeter Trust Company; Charles A. Jensen, Senior Vice President, Inland Securities Corporation; Dan Wagner, Senior Vice President of Government Affairs, The Inland Real Estate Companies; and other experts. To take action, visit these sites: https://1031buildsamerica.org/ http://www.ipa.com/1031s/ Host: Charles A. Jensen Senior Vice President Inland Securities Corporation Panelist: William L. Exeter President and Chief Executive Officer Exeter 1031 Exchange Services, LLC and Exeter Trust Company wexeter@exeterco.com Greg Burns Senior Vice President IPX 1031 stephen.decker@ipx1031.com Dan Wagner Senior Vice President of Government Relations The Inland Real Estate Companies wagner@inlandgroup.com #InlandSecuritiesCorporation #CharlesJensen #CharlesAJensen #DanWagner #TheExeterGroup #Exeter1031 #ExeterTrust #WilliamLExeter #IPX1031 #GregBurns #1031Exchange #DelawareStatutoryTrust Recorded: 2021.05.06

1031 Exchange transactions are complex and confusing. Finding, identifying, and acquiring like-kind replacement property as part of a 1031 Exchange can be challenging. This episode explores the Delaware Statutory Trust (DST) as a replacement property option for 1031 Exchanges. Discussion will include the definition of a Delaware Statutory Trust, the structure of a Delaware Statutory Trust, why an investor would invest in a Delaware Statutory Trust, the benefits, risks, pros and cons of a Delaware Statutory Trust, and who can sell Delaware Statutory Trusts or DSTs. Email your 1031 Exchange questions to ASK@exeterco.com and we’ll address them in our next episode. Host: William L. Exeter President and Chief Executive Officer Exeter 1031 Exchange Services, LLC and Exeter Trust Company (619) 239-3091 wexeter@exeterco.com Lauren Speidel Regional Manager Exeter 1031 Exchange Services, LLC (630) 828-5200 lspeidel@exeterco.com Special Guest: Rob Johnson Head of Wealth Management REALIZED (512) 871-0312 https://www.realized1031.com/about-us/rob-johnson #TheExeterGroup #Exeter1031 #ExeterTrust #WilliamLExeter #LaurenSpeidel #REALIZED #RobJohnson #1031Exchange #LikeKind #DST #DelawareStatutoryTrust

Did you miss our last episode? Discussion includes navigating the business of investing in promissory notes inside Self-Directed IRAs and Individual 401(k) Plans. What does that mean? What are the benefits of buying notes in a retirement account? How can you get started? Our guest describes it as “Dancing between property and paper.” Dawn Rickabaugh is the owner of NQ Capital (NoteQueen.com), a small, family-operated investment company that buys both property & paper. She buys seller-financed notes across the country and helps others get started investing in notes. She also buys & sells real estate in Carson City, Nevada (Reno-Tahoe area), and consults in real estate transactions that involve owner financing. Check it out here: https://youtu.be/hNPv6flh5Dw Follow Go Ahead, Ask on Social Media: Facebook: https://www.facebook.com/watch/GoAheadAskExeter/ YouTube: https://www.youtube.com/TheExeterGroupofCompanies/ Instagram: https://www.instagram.com/goaheadaskexeter/ LinkedIn: https://www.linkedin.com/showcase/goaheadaskexeter/ Twitter: https://twitter.com/GoAheadAsk