Advantage is deferring the gain and income taxes. A disadvantage is paying costs (prep costs, cost seg studies, exchange costs, attorneys sometimes, your time) each time a 1031 is done. So, I'm wondering if the deferral if the tax savings is worth it after years of accumulated expenses.

My client deferred a gain from 2 real properties into 19 DSTs. This is time suck for me but will be a huge cost for the client.