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DST vs REIT for a 1031 Exchange: How the Two Structures Differ
A DST interest can serve as 1031 replacement property under Revenue Ruling 2004-86, while REIT shares are securities that cannot.
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Practical guides for 1031 and DST decisions.
Longer reads on judging a Sponsor, understanding the fees, and knowing which questions to ask — written to help you inspect the record.
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Can You 1031 Exchange a DST Into Another DST?
How an investor moves from one Delaware Statutory Trust into another after the sponsor sells, and how the 45/180-day deadlines, debt replacement and boot apply.
1031 Exchange to Family Member: The Related-Party Rules Explained
How IRC Section 1031(f) treats an exchange with a relative, including the two-year holding condition, who counts as a related party, the statutory exceptions, and the reporting that follows.
The 1031 Exchange 95% Rule, Explained
How the 1031 exchange 95% rule works, how it is measured, and why DST identification lists tend to trigger it.
Is a DST Considered Real Property for 1031? (2026)
A DST beneficial interest is treated as real property for a 1031 exchange only when the trust agreement stays inside the seven trustee restrictions of Revenue Ruling 2004-86.
Can Foreign Property Qualify for a 1031 Exchange?
Section 1031(h) says U. S. and non-U. S. real property are not like-kind, which is why a foreign relinquished property cannot be exchanged into a U. S. DST.
SEC EDGAR DST Due Diligence Workflow: Reading the Filing Record
A step-by-step look at what a DST's Form D filing on SEC EDGAR discloses, what it leaves out, and how to read the public record alongside sponsor-level information.
Form 8824 to DST K-1 Reporting Workflow: Grantor Trust Letters, Schedule E, and Basis
How the basis established on Form 8824 in the exchange year carries into the annual reporting a DST actually sends — and the narrow cases where a Schedule K-1 genuinely appears.
DST Offerings for Commercial Real Estate Brokers: A Practical Guide
How commercial real estate brokers can explain DST structures, read filing-based data, and keep a 1031 conversation on the right side of the securities licensing line.
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133 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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