Resources
The library, in plain English
Twenty-five plain-English documents — the same materials Josh uses in his seminars. No email wall for the titles; request any of them and we'll send the full library.
The library
Start on any shelf
Start here
- What Is a 1031 Exchange
- Understanding 1031 Exchanges
- Understanding DSTs
- Sample 1031 Exchange
Choosing partners
- Choosing the Right Broker
- Understanding Sponsors
- Why Work With Us
- Our Offerings
Advanced strategies
- When a DST May Not Fit
- De-Leveraging an Exchange
- Creating Liquidity After an Exchange
- Direct Title Securities
- Using Bonus Depreciation
- Understanding Opportunity Zones
Asset classes & risk
- Multi-Family Investing
- Triple Net Investing
- Risk vs. Reward
- Alternative Investing
…and more — request any title and we'll send the full library.
Questions
Asked and answered
What exactly is Breakwater's role?
We educate you on every available strategy, vet sponsors and offerings through our three-pillar due diligence, and coordinate the entire exchange alongside your qualified intermediary, CPA, and attorney. Securities are offered through Emerson Equity LLC, member FINRA/SIPC.
How does the debt work in a DST?
The trust carries pre-arranged, non-recourse financing. Each investor is allocated a proportional share of that debt for exchange purposes — which satisfies the debt-replacement requirement with no loan applications and no personal guarantees.
What is a sponsor?
The real estate firm that acquires the property, structures the trust, and manages it day to day. Breakwater is not a sponsor and is not affiliated with any — which is exactly why our due diligence works for you.
Who owns the properties?
The trust holds title; you own a beneficial interest in the trust. Under IRS Revenue Ruling 2004-86, that interest is treated as direct ownership of replacement property for 1031 purposes.
How do the taxes work?
A properly executed exchange defers capital gains and depreciation recapture. Exchange again and the deferral continues — and heirs may receive a step-up in basis. We coordinate with your CPA; nothing here is individual tax advice.
Get started
Request the full library
Twenty-five documents, no email wall for the titles — the same materials Josh uses in his seminars, sent on request.