This course gives an overview on the fundamentals of IRC Section 1031 for real property and how DST's (Delaware Statutory Trusts) can be used as part or all of a 1031 solution.  This presentation will discuss the basics of the 1031 process, provide a brief history and overview of DST's and why taxpayers may or may not want to use a fractional owership program for their 1031.  Additionally, the role of the Qualified Intermediary and identification rules will be discussed.