Business Wire

Corcapa 1031 Advisors Launches Dedicated 721 Exchange Advisory Platform

Business Wire

COSTA MESA, Calif., August 19, 2026--Corcapa 1031 Advisors announced today the launch of 721 UPREIT Solution, a new website dedicated solely to 721 exchange and UPREIT investment advisory services.

A 721 UPREIT transaction can allow qualifying real estate owners, including investors in certain Delaware statutory trust structures, to contribute property interests to an operating partnership in exchange for operating partnership units, providing a potential path from direct or securitized real estate ownership into a REIT structure.

"The 721 exchange has been a core part of our practice for nearly two decades, and we've seen redemption and liquidity strategies play out over time," said Christina Nielson, president and founder of Corcapa 1031 Advisors and its affiliated firm, 1031 DST Solution. "Still, most investors have never heard of it, and most websites treat it as a footnote. We built 721 UPREIT Solution because investors completing a 1031 exchange deserve to understand every option available to them, including what happens after the DST. In our experience, 100% reinvestment into a 721 offering is rarely the answer, and we want to be a resource for investors as they determine whether allocating their full exchange proceeds to the DST-to-REIT model is the best fit or whether incorporating traditional DST strategies may better serve their overall portfolio."

721 UPREIT Solution is among the first websites of its kind dedicated exclusively to 721 exchange and UPREIT investment strategies. The site offers real estate investors and their advisors comprehensive educational content on the DST-to-721 pathway, including explanations of how UPREIT structures work, a side-by-side comparison of 1031 and 721 exchange strategies, step-by-step timelines, and an objective look at the benefits and risks of participating in a UPREIT transaction.

The comparison highlights tradeoffs Corcapa regularly weighs with clients, including situations in which a traditional DST may better serve an investor than moving fully into a REIT.

"There are real situations where a traditional DST is the better fit," Nielson said. "If an exchange carries debt, we can replace it on a non-recourse basis with other investment options and help the investor avoid debt boot and the resulting tax, which can be more difficult to do inside a DST-to-REIT program. We can also select offerings in states with no income tax and potentially help investors avoid additional state filings, something that can be more complex when a REIT holds property across a dozen or more states, particularly where consolidated state returns are not allowed."