Delaware Statutory Trust

1031 DST Investment Overview

A DST is an acronym for a Delaware Statutory Trust which is fractional ownership, a separate legal entity created as a trust under the laws of Delaware in which each owner has a beneficial interest in the DST for federal income tax purposes and is treated as owning an undivided fractional interest in the property. In 2004 the IRS issued a Revenue Ruling clarifying the terms on structuring a DST investment for 1031 purposes. Please review the IRS Revenue Ruling 2004-86.

Delaware Statutory Trusts (DSTs) Can Be A Good Solution To Common 1031 Exchange Challenges. Learn more about the benefits of DST’s.

Contact us for more information on 1031 Exchanges in the form of DST.

Learn more about Delaware Statutory Trust (DST)