NNN Investing Insights
Guides, market notes, and tenant deep-dives for triple-net and 1031 investors — written by people who close these deals, refreshed on a schedule, and wired into every related page on the site.
The 1031 Exchange Addendum — What the Contract Must Say
1031 cooperation language for purchase contracts — what the addendum does, sample-clause anatomy, and the assignment mechanics behind it.
Jul 16, 2026 · TIER B
How Do You Calculate Basis in a 1031 Exchange?
Calculating replacement-property basis after a 1031 — the carryover formula, buy-up adjustments, boot effects, and depreciation restart.
Jul 16, 2026 · TIER B
Boot — Where 1031 Exchanges Leak Tax Without Anyone Noticing
What counts as boot in a 1031 exchange — cash, mortgage relief, non-qualifying credits — how it's taxed, and the standard fixes for each kind.
Jul 16, 2026 · TIER B
Depreciation Recapture in a 1031 — Deferred, Not Forgiven
How 1031 exchanges defer depreciation recapture, the 25% rate that waits inside your basis, and where recapture leaks out early.
Jul 16, 2026 · TIER B
The Real Cost of a 1031 Exchange (and What It Buys)
1031 exchange costs itemized — QI fees, closing adds, lender items — against the six-figure deferral they typically protect. 2026 figures.
Jul 16, 2026 · TIER A
Four 1031 Exchange Examples, Worked to the Dollar
Worked 1031 exchange examples — full deferral, partial boot, one-into-three diversification, and a failed-then-rescued identification, with the math.
Jul 16, 2026 · TIER A
1031 Exchange Extensions — the Only Ways Deadlines Move
When 1031 deadlines can extend — federally declared disaster relief mechanics — and the myths about extensions that sink exchanges.
Jul 16, 2026 · TIER C
Foreign Property in a 1031 — the Border the Code Draws
Why US and foreign real estate aren't like-kind, the US-territory exceptions, and 1031 options for cross-border investors.
Jul 16, 2026 · TIER C
How Long Do You Have to Hold 1031 Exchange Property?
The 1031 holding-period question answered — what the statute says, what the IRS looks for, and the practical guidance ranges advisors use.
Jul 16, 2026 · TIER B
The 1031 Identification Rules — and the Strategy Hiding Inside Them
How 1031 identification actually works — the three-property, 200% and 95% rules, what counts as identified, and list strategies that survive.
Jul 16, 2026 · TIER A
Inherited Property and 1031 — Why You May Not Need One
Inherited real estate and 1031 exchanges — the step-up head start, when exchanging still helps, and estate-side coordination.
Jul 16, 2026 · TIER C
1031 Exchanges Across Multiple Properties — Both Directions
Exchanging one property into several, or several into one — identification mechanics, debt allocation, and timing when closings multiply.
Jul 16, 2026 · TIER B
The Full Library
Every guide on the site, one click away — the §5.3 crawl floor doubles as a table of contents.
- 1031 Exchange Extensions — the Only Ways Deadlines Move
- 1031 Exchange Rules — Every Requirement That Decides Your Deferral
- 1031 Exchange vs Opportunity Zone Investing
- 1031 Exchanges Across Multiple Properties — Both Directions
- 1031 vs 721 — Trading Deferral Paths Into a REIT
- 1035 vs 1031 Exchanges — Cousins That Never Meet
- 1099-R Code 1 — the Early-Distribution Flag, Decoded
- 7-Eleven Real Estate & Site Requirements — Urban to Fuel
- Boot — Where 1031 Exchanges Leak Tax Without Anyone Noticing
- Buying Commercial Property for Investment — the Orientation
- Can a 1031 Exchange Be Used for New Construction?
- Can a Second Home Qualify for a 1031 Exchange?
- Can Capital Losses Offset Ordinary Income?
- Can You 1031 Exchange a Primary Residence?
- Can You 1031 Into Mutual Funds or ETFs?
- Can You Do a 1031 Exchange With Stocks?
- Capital Gains and AGI — What a Sale Does to Everything Else
- Capital Gains Brackets — Where Real Estate Sales Actually Land
- Capital Gains in a Roth IRA — and Real Estate's Version of the Trick
- Chick-fil-A Real Estate & Site Requirements — the Hardest Spec in QSR
- Chipotle Real Estate & Site Requirements — What Gets Built
- Circle K Real Estate & Site Requirements — Fuel-Corner Spec
- CityFeet vs LoopNet — What Each Is Actually For
- Composite Returns, Explained for Multi-State Real Estate Investors
- Depreciation Recapture in a 1031 — Deferred, Not Forgiven
- DST Pros and Cons — the Unsponsored Version
- DST vs NNN Property in a 1031 — Fees, Control, and Outcomes
- Evaluating an NNN Lease — the Document Diligence Checklist
- Every Commercial Lease Type, Mapped
- Financing Net Lease Property — Lenders, Terms, and Strategy
- Foreign Property in a 1031 — the Border the Code Draws
- Four 1031 Exchange Examples, Worked to the Dollar
- Ground Leases, Explained — the Purest Structure in Net Lease
- How Do You Calculate Basis in a 1031 Exchange?
- How Does a 1031 Exchange Affect the Buyer?
- How Institutions Play Net Lease — and What It Means for You
- How Interest Rates Move Net Lease Values
- How Long Do You Have to Hold 1031 Exchange Property?
- How to Buy a Net Lease Property, Step by Step
- Inherited Property and 1031 — Why You May Not Need One
- Insurance in NNN Leases — Coverage, Evidence, and the Gaps
- Lease Options — Occupancy Now, Equity Mechanics Attached
- Leasehold Interest vs Fee Simple — Two Different Purchases
- LoopNet vs CoStar — Two Products, One Company, Different Buyers
- LoopNet vs Crexi for Net Lease Buyers — An Honest Comparison
- Maintenance in NNN Leases — the Article That Prices the Deal
- Managing an NNN Property — the Whole Job, Annotated
- McDonald's Ground Leases in Florida: A Mid-2026 Market Note
- Negotiating NNN Deals — Where Buyers Actually Have Leverage
- Net Lease Cash Flow — From Rent Check to Pocket
- Net vs Gross Leases — Who Carries the Building
- NNN Investment Funds and 'Mini-REITs' — vs Just Owning the Building
- NNN Lease Accounting — Books That Match the Structure
- NNN Lease Terms — a Working Glossary
- NNN Legal Issues — Where Net Leases Actually Get Litigated
- NNN Market Trends — The 2026 Mid-Year Read
- NNN Property Diligence — Everything Beyond the Lease
- NNN Pros and Cons — the Unbrochured Version
- NNN Tax Deductions — What Owners Actually Write Off
- Raw Land in a 1031 — Buying It, Selling It, Qualifying It
- Real Estate Tax Deferral — the Complete Toolbox
- Realized vs Recognized Gain — the Distinction 1031 Lives On
- Residential vs Commercial Investing — the Real Tradeoffs
- Retail vs Office Net Lease — Divergence, Underwritten
- Sale-Leasebacks — Where the Lease Is Born at the Closing Table
- SNDAs and Estoppels — the Two Letters That Protect Everyone
- Starbucks Real Estate & Site Requirements — the 2026 Spec
- The 1031 Exchange Addendum — What the Contract Must Say
- The 1031 Exchange Timeline, Phase by Phase
- The 1031 Identification Rules — and the Strategy Hiding Inside Them
- The Build-to-Suit 1031 — Ordering Your Replacement Property
- The Delayed 1031 Exchange — Why 'Delayed' Means Normal
- The Double Net (NN) Lease — Pricing the Landlord's Roof
- The Drop and Swap — When Partners Want Different Exits
- The DST 1031 Exchange — Fractional Ownership as Replacement Property
- The Full-Service (Gross) Lease — One Number, Many Assumptions
- The Modified Gross Lease — Everything Is Negotiable, Literally
- The Partial 1031 Exchange — Taking Cash Without Killing the Deal
- The Passive Real Estate Investing Guide — Ranked by Actual Passivity
- The Q4 1031 Exchange — When Day 180 Isn't Day 180
- The Qualified Intermediary — Your Exchange's Single Point of Failure
- The Real Cost of a 1031 Exchange (and What It Buys)
- The Real Risks of Single-Tenant Net Lease — and Their Prices
- The Rental Property Interest Deduction — Rules and Edges
- The Reverse 1031 Exchange — Buying Before You Sell
- The Section 1411 Adjustment — Decoding the 3.8% Surtax Line
- The Single-Tenant Net Lease Guidebook — Start Here
- The Single-Tenant Net Lease Outlook, 2026 Through 2028
- The Step-Up in Basis — Why 'Swap Till You Drop' Actually Works
- The Tax Benefits of Real Estate, Stacked in Order
- The Triple Net Lease, Explained End to End
- TIC Interests in 1031 Exchanges — Rules and Real Uses
- Using 1031 Funds to Build on Property You Already Own
- Wendy's Refranchising Waves — the Net Lease Aftermath
- What Counts as Like-Kind Property in a 1031
- What Prices a Net Lease Deal — Location, Lease, or Term?
- Zero Cash Flow Deals — the NNN Structure Built for Debt
- Zillow vs LoopNet — Why Commercial Deals Don't Live on Zillow
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