DST vs Improvement Exchange: The 2026 Comparison
How a DST and an improvement exchange handle the same 45-day and 180-day 1031 deadlines differently, on title, debt, construction risk, and basis.
Guides
Talk to a 1031 specialist1031 exchange & DST guides
Straightforward explainers on 1031 exchanges, Delaware Statutory Trusts, and the decisions around them.
Featured guide
Guides
DST vs NNN Ground Lease: What 1031 Filings Show (2026)
A structural comparison of DST and NNN ground lease 1031 replacement property, read from what each one's filing or closing package actually discloses.
Latest guides
25 articles on 1031 exchanges and DST research.
Zero Coupon DST vs All Cash: Basis and Risk in 2026
How the debt posture of a DST — all-cash versus zero-coupon — changes acquisition basis, distributions, and debt-relief boot exposure at exit.
All-Cash vs Leveraged DST Sponsor Strategy: 2026 Comparison
How a DST's all-cash or leveraged capital structure answers a debt-replacement question in your exchange, not a performance question.
DST Replacement Property vs Direct Ownership in 2026
A document-by-document comparison of DST replacement property and direct ownership across control, debt structure, minimums, and basis at exit.
Current DST Offerings Directory: What It Contains in 2026
How to read Top1031's current DST offerings directory, from active-versus-historical cohorts to capital structure and sponsor grades.
1031 Exchange DST for Retiring Landlords: 2026 Guide
A step-by-step look at what retiring landlords give up and gain when they exchange a rental property into a Delaware statutory trust.
DST Offering Capital Structure Filing: What to Check (2026)
A plain-language walkthrough of how to read the capital structure section of a DST offering filing, from debt terms to trustee limits.
DST vs TIC vs NNN Comparison: Structure Differences 2026
A structural comparison of DST, TIC, and NNN ownership for 1031 exchange replacement property, covering title, debt, investor limits, and basis at exit.
Leveraged DST Debt Disclosure: What Filings Show (2026)
A walkthrough of what a leveraged DST's offering documents actually disclose about debt, recourse terms, and how loan relief affects exchange basis.
DST Leverage Ratio Filings: What They Disclose in 2026
Where DST leverage disclosures actually sit in the filings, and how to read them across all-cash, leveraged, and zero-coupon structures.
Just Launched DST Offerings: What Changes in 2026
A newly filed DST has no track record of its own, so evaluating one in 2026 depends on the sponsor's grade and what the filing discloses.
Zero-Coupon DST Structure Explained (2026)
A plain-language look at how the zero-coupon DST structure differs from a cash-flowing DST, read from the offering documents rather than the marketing summary.
How to Read a DST Distribution Schedule (2026)
A step-by-step guide to reading the distribution schedule and cash-application waterfall in a DST offering's filings.
DST vs TIC 1031 Exchange: Who Controls What in 2026
A clause-by-clause comparison of how DST and TIC ownership structures divide control over refinancing, leasing, and selling replacement property in a 1031 exchange.
DST Minimum Investment vs TIC Compared (2026)
How DST and TIC minimum investments are calculated differently, and how the 35-investor TIC cap and fixed DST sponsor minimums shape what 1031 exchange proceeds can fund.
DST vs TIC Investor Limit Compared (2026)
A tenant-in-common exchange caps out at 35 co-owners under a 2002 IRS safe harbor, while a Delaware Statutory Trust carries no investor-count ceiling under 2004 guidance.
DST vs Direct Purchase 1031 Exchange: 2026 Comparison
A structural comparison of holding a DST beneficial interest versus buying replacement property directly in a 1031 exchange.
DST Pros and Cons for 1031 Exchange Investors (2026)
A neutral comparison of DST trade-offs for 1031 exchange investors, organized by debt structure, distribution timing, and exit mechanism.
DST Investments Without a 1031 Exchange, 2026
How the DST decision framework shifts for accredited cash investors who buy in without a 1031 exchange behind the capital.
Debt-Free DST Offering Meaning: All-Cash Explained (2026)
A plain-language explanation of what a debt-free, all-cash DST offering means and how to verify zero leverage in the filing before a 1031 exchange.
DST Debt Encumbrance Basis at Exit, Explained (2026)
How debt on a leveraged DST affects an investor's basis at purchase, through the hold, and at the Trust's disposition.
Best DST 1031 Exchange Companies: No Ranked List in 2026
Top1031 doesn't rank the best DST 1031 exchange companies it grades sponsors A-F on their tracked record instead, and this guide explains what that grade covers.
Diversified DST Portfolio in 2026: Five Things to Compare
How asset type, sponsor, leverage, and ownership form vary when a 1031 exchange is spread across more than one DST offering.
All-Cash DST Offerings 2026: What the Filing Data Shows
How to confirm whether a DST holds its property free of mortgage debt, and how that leverage classification factors into the debt-replacement math of a 1031 exchange.