FGG1031, also known as First Guardian Group, is a national real estate investment company focused on tax-deferred 1031 exchanges. The firm's primary business involves sourcing, structuring, and providing access to institutional-quality real estate investments for private clients through the Delaware Statutory Trust (DST) vehicle. This allows investors to defer capital gains taxes on the sale of investment properties by reinvesting the proceeds into a diversified portfolio of professionally managed properties, fulfilling the requirements of Internal Revenue Code Section 1031.