10 articles
Delaware Statutory Trusts
Everything you need to know about DSTs as replacement property.
Start hereThe essential introduction to this subject.
DST foundations
DST Eligibility: IRS Revenue Ruling 2004-86 Explained
Before 2004, the IRS hadn't explicitly blessed Delaware Statutory Trusts as 1031 replacement property.
Due diligence
DST Due Diligence Checklist: What to Read in the PPM
The Private Placement Memorandum is the governing document for your DST investment. Most investors don't read it thoroughly.
The Seven Deadly Sins of DSTs: What They Are and Why Investors Should Care
DSTs must follow strict operational rules to maintain 1031 eligibility.
Costs & financing
DST Financing and Debt Replacement in 1031 Exchanges
In a 1031 exchange, you must replace both equity and debt to avoid mortgage boot.
DST Fees Explained: Where Your Returns Go
DST investors often ask why returns seem lower than expected. The answer is fees.
Exits & transitions
DST Exit Strategies: What "Full Cycle" Means
Most DST investors hold their interests to "full cycle," meaning the property is sold and proceeds are distributed. But that's just one exit path.
1031 to DST to 721 (UPREIT): How the Path Works
This path enables tax-deferred access to REIT diversification.