This session equips financial professionals with a comprehensive understanding of Internal Revenue Code Section 1031 and the tax-deferred exchange framework, alongside insights into Revenue Ruling 2004-86 regarding Delaware Statutory Trusts (DSTs). Attendees will explore the definition, benefits, key terms, and rules governing 1031 exchanges, as well as the intricacies of tax deferral strategies. Additionally, the presentation will explain what a DST is and its benefits for investors. Designed for advisors and tax professionals, this session will enhance participants' ability to optimize tax-deferral opportunities and navigate these complex financial tools confidently.