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DST Hold vs UPREIT Conversion: What the Offering Documents Disclose
How a DST hold and a Section 721 UPREIT conversion differ in control, liquidity, and tax treatment, and where each offering's answer actually appears.
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DST Distributions vs. Qualified Dividends: How the Tax Treatment Differs
DST distributions and qualified dividends can look alike on a statement, but they come from different kinds of entities and are taxed under different rules.
Disqualified Person Rules for a 1031 Exchange Qualified Intermediary
A plain reading of Treas. Reg. 1. 1031(k)-1(k) and the checks that determine whether a candidate qualified intermediary is a disqualified person before the exchange agreement is signed.
DST Passive Activity Loss Rules: How DST Income Works Under IRC 469 (2026)
How DST rental income is classified under IRC Section 469, and why a 1031 exchange into a DST does not by itself release suspended passive losses.
How DST Income Affects Medicare IRMAA Surcharges (2026)
DST rental income, depreciation recapture, and gain recognized at a 721 UPREIT exit all flow into the MAGI figure that Medicare uses to set IRMAA surcharges two years later.
DST Income and Social Security Taxes: How the Combined Income Test Works
How the net income a Delaware Statutory Trust reports — not the cash it distributes — feeds the combined income formula that determines how much of a Social Security benefit is taxed.
How DST Distributions Affect 2026 Estimated Tax Payments
DST distributions arrive without withholding, so the taxable portion reported on a K-1 or Schedule E — not the cash received — drives 2026 quarterly estimated tax payments.
DST Income and the Section 199A Deduction: What Actually Qualifies
Why most DST rental income falls outside the Section 199A deduction, and how a 721 UPREIT conversion moves the income into a category that qualifies.
DST Income Reporting: Schedule E vs. Schedule K-1
How Delaware Statutory Trust income reaches a tax return: Schedule E while the trust holds grantor trust status, and Schedule K-1 once a 721 UPREIT conversion closes.
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120 guidesLonger guides to 1031 exchanges and Delaware Statutory Trusts: what to check, what it costs, and what to ask before you decide.
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