When reviewing Delaware Statutory Trusts, one of the first areas investors should understand is the sponsor. A DST sponsor is the firm responsible for acquiring the property, structuring the offering, managing the investment, communicating with investors, and eventually overseeing the exit. Because DST investors are passive owners, sponsor quality matters. It Is Not Just About […]
In a recent post, I wrote about why sponsor selection matters when reviewing Delaware Statutory Trusts. Sponsor selection is important, but it is only one layer of the review. The next layer is the real estate itself. A DST is still a real estate investment. Investors are purchasing a beneficial interest in a trust that […]
DST Vs Direct Real Estate: Which Is Better For A 1031 Exchange When real estate investors sell an investment property and want to defer capital gains taxes through a 1031 Exchange, one of the most important decisions they face is choosing the right replacement property. For many investors, the choice comes down to two major […]
What Are The 45-Day And 180-Day Rules In A 1031 Exchange? A 1031 Exchange can be one of the most effective tax-deferral strategies available to real estate investors, but it is also one of the most deadline-sensitive. Two of the most important rules are the 45-day identification rule and the 180-day exchange completion rule. These […]
A Delaware Statutory Trust, commonly called a DST, is a real estate ownership structure that allows multiple investors to own fractional interests in institutional-quality real estate. For investors completing a 1031 Exchange, a DST may serve as replacement property when structured properly under IRS guidelines. This makes DSTs an important option for real estate owners […]