Longer reads on judging a Sponsor, understanding the fees, and knowing which questions to ask — written to help you inspect the record.
Talk to a 1031 specialistA document-level comparison of holding a DST interest versus a Section 721 contribution of the underlying property into a REIT operating partnership, and where each path is actually governed.
Newest first, with publication dates and review credits intact.
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.
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.
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.
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.
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.
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.
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.
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.
120 guides across 1 topic.
Longer guides to 1031 exchanges and Delaware Statutory Trusts: what to check, what it costs, and what to ask before you decide.
229 active 1031 DST offerings in one table, built from SEC filings and public records.