Boot Calculation and Minimization
Calculate and minimize taxable boot in your exchange
Boot Calculation and Minimization helps 1031 exchange buyers identify replacement properties that align with triple net (NNN) lease structures, where the tenant covers taxes, insurance, maintenance, utilities, and rent so you can collect clean, predictable income without managing the asset day to day. We focus on creditworthy tenants—convenience stores, pharmacies, medical clinics, fast-food and other essential retail—that keep cash flowing even when the economy softens.
Our property identification process spans single tenant NNN retail, multifamily, industrial, medical office, self storage, and other commercial asset classes across all 50 states, aligning location, lease duration, and yield requirements with your 45-day identification window and 180-day closing deadline.
Triple Net Lease Insights
Triple net investments deliver a level of security not found in other asset classes because blue-chip tenants absorb operating expenses, keep long-term commitments, and keep paying rent well after market turbulence subsides—perfect for investors wrapping their exchanges in stability.
Absolute NNN
Corporate-guaranteed leases that span 10 to 20+ years and move every expense onto the tenant, leaving you with pure net rent and zero property obligations.
Regular NNN
Creditworthy tenants still cover taxes, insurance, and most maintenance, while the landlord retains responsibility for items like roofing or parking per the negotiated lease.
NNN Ground Lease
Land-only rentals that can run 20 to 99 years. You keep fee-simple ownership, the tenant improves and maintains the site, and many ground leases include clauses that return the building to you if the lease ends early.
Sale-Leasebacks
A business sells its real estate and signs a long rent-guaranteed lease to stay in place, delivering immediate liquidity for the seller and a stabilized tenancy for the investor.
We weigh three deal pillars
Preferred tenants include auto parts stores, convenience stores, child care centers, car washes, dollar and drug stores, fast-food & quick-service restaurants, gas stations, medical clinics, and pet or veterinary clinics—all of which are essential to local communities and often backed by national operators who weather recessions.
•Auto parts stores
•Convenience stores
•Child care/early learning centers
•Car washes
•Dollar stores
•Drug stores
•Fast-food & quick-service restaurants
•Gas stations
•Medical clinics
•Pet & veterinary clinics
Investor benefits
- Investment-grade tenants reduce default risk, giving you predictable monthly checks even in volatile markets.
- Rent escalations and annual indexing keep income aligned with inflation while the lease caps keep the deal stable.
- A low barrier to entry (most NNN investments sit between $1M and $5M) pairs nicely with the hands-off structure, so investors can shape their lifestyle and geography freely.
- Tax planning (1031 exchanges, cost segregation) and diversification by location, tenant type, asset class, lease structure, and cap rate help grow wealth with steady cash flow.
The trade-off for this hands-off ownership is that you are no longer managing details like landscaping and that rent is capped for the lease term, but built-in escalations, diversification, and the tangible asset backing the lease keep your internal rate of return in the 7–10% range without the daily property calls.
Frequently Asked Questions
What is Boot Calculation and Minimization?
Calculate and minimize taxable boot in your exchange. In San Antonio, TX, we help 1031 exchange buyers identify replacement properties that match their timeline, credit requirements, and yield targets.
How does Boot Calculation and Minimization work for 1031 exchanges?
We help identify replacement properties for 1031 exchanges in San Antonio, TX and nationwide. Our process focuses on matching your exchange requirements with available properties that qualify as like kind replacement property.
What timeline should I expect for Boot Calculation and Minimization?
Timelines vary based on your specific 1031 exchange requirements. In San Antonio, TX, we work within your 45 day identification period and 180 day closing deadline to identify suitable replacement properties.
Can you help with Boot Calculation and Minimization outside of San Antonio, TX?
Yes. We identify replacement properties across all 50 states. While we are based in San Antonio, TX, we source properties nationwide to match your 1031 exchange requirements.
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Ready to get started?
Contact us to discuss your 1031 exchange property identification needs.