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.