How to Capitalize on the "Ups" and "Downs" of REITs

How does the following sound to an investor looking to divest their assets? Why not defer the recognition of gain on the sale of your property, locking in your profit, and diversifying yourself in the process? 

Such is just one potential benefit of UpREITs and DownREITs, largely unsung vehicles that can provide another way to defer the tax bite of an asset transfer. In that sense, they’re not unlike 1031 exchanges, but given the target on the back of like-kind exchanges placed there by the current administration, Up and DownREITs should be on every investor’s radar. Let’s look more closely at each: