New 1031 Exchange & Bonus Depreciation Updates for 2026: Tax-Smart Real-Estate Strategies with Dave Foster
Mon Feb 02 2026
It's tax season — and the rules have changed again.
With new updates to the 1031 exchange and bonus depreciation, real-estate investors have more ways than ever to defer taxes and build wealth in 2025.
In this episode, Brian Hamrick welcomes Dave Foster, one of the nation's top Qualified Intermediaries and founder of The 1031 Investor. Dave breaks down what the new "Big Beautiful Bill" means for real-estate owners, and how to use the latest tax provisions to maximize returns and preserve legacy wealth.
You'll learn:
What's new (and now permanent) in the 1031 exchange rules
How bonus depreciation and cost segregation help you eliminate taxable income this year
How to combine 1031 exchanges with bonus depreciation for massive savings
Why the step-up value in basis creates tax-free generational wealth
The difference between Section 179, Section 121, and 1031, and how each applies to real-estate owners
The role of LLCs, trusts, and estate planning in preserving tax benefits
Creative strategies like setting up a family foundation for charitable giving and tax deductions
Whether you're an active investor, flipper, short-term-rental owner, or planning for retirement, this episode will help you understand how to protect your profits and plan smarter for the future.
Find out more:
Website: https://www.the1031investor.com/
YouTube: https://www.youtube.com/c/The1031Investor
Facebook: https://www.facebook.com/DaveFoster1031
LinkedIn: https://www.linkedin.com/in/davefoster1031/
Twitter: https://twitter.com/DaveFoster1031
Instagram: https://www.instagram.com/davefoster1031/
Today's episode is brought to you by Green Property Management, managing everything from single family homes to apartment complexes in the West Michigan area.
https://www.livegreenlocal.com
And RCB & Associates, helping Michigan-based real estate investors and small business owners navigate the complex world of health insurance and medicare benefits.
https://www.rcbassociatesllc.com
More
It's tax season — and the rules have changed again. With new updates to the 1031 exchange and bonus depreciation, real-estate investors have more ways than ever to defer taxes and build wealth in 2025. In this episode, Brian Hamrick welcomes Dave Foster, one of the nation's top Qualified Intermediaries and founder of The 1031 Investor. Dave breaks down what the new "Big Beautiful Bill" means for real-estate owners, and how to use the latest tax provisions to maximize returns and preserve legacy wealth. You'll learn: What's new (and now permanent) in the 1031 exchange rules How bonus depreciation and cost segregation help you eliminate taxable income this year How to combine 1031 exchanges with bonus depreciation for massive savings Why the step-up value in basis creates tax-free generational wealth The difference between Section 179, Section 121, and 1031, and how each applies to real-estate owners The role of LLCs, trusts, and estate planning in preserving tax benefits Creative strategies like setting up a family foundation for charitable giving and tax deductions Whether you're an active investor, flipper, short-term-rental owner, or planning for retirement, this episode will help you understand how to protect your profits and plan smarter for the future. Find out more: Website: https://www.the1031investor.com/ YouTube: https://www.youtube.com/c/The1031Investor Facebook: https://www.facebook.com/DaveFoster1031 LinkedIn: https://www.linkedin.com/in/davefoster1031/ Twitter: https://twitter.com/DaveFoster1031 Instagram: https://www.instagram.com/davefoster1031/ Today's episode is brought to you by Green Property Management, managing everything from single family homes to apartment complexes in the West Michigan area. https://www.livegreenlocal.com And RCB & Associates, helping Michigan-based real estate investors and small business owners navigate the complex world of health insurance and medicare benefits. https://www.rcbassociatesllc.com