A detailed reference on the structural tools commonly discussed during the Pre-Sale Planning Stage, including the 1031 Like-Kind Exchange, the 721 Exchange (UPREIT), the Delaware Statutory Trust (DST), Qualified Opportunity Zones, and Qualified Opportunity Funds. Each tool is explained in terms of how it works, why investors consider it, and the specific risks and limitations involved. Substantive enough to support an informed conversation with a CPA, attorney, and financial advisor — framed as educational rather than prescriptive. This material is for informational purposes only and is not a recommendation of any specific strategy. Whether any of these tools is appropriate for a given situation depends on the investor’s circumstances and should be evaluated in coordination with the investor’s CPA, attorney, and other qualified professionals.