Full cycle

JLLX Johns Creek, DST Reached Full Cycle in a Section 721 UPREIT Roll on April 11, 2023

The Delaware Statutory Trust (DST) first filed in February 2020 with a $25. 55 million maximum offering, and its life closed a little over three years later.

Published Updated

JLLX Johns Creek, DST reached full cycle on April 11, 2023, when the trust's property was contributed to JLL Income Property Trust in exchange for operating-partnership units in the REIT, a transaction structured under Section 721 of the Internal Revenue Code.

As originally filed

Sponsor

JLL Exchange (JLLX)

Exemption

506(b)

Maximum offering

$25,554,348

Minimum investment

$500,000

First Form D

February 5, 2020

Asset class

Other Real Estate

The dates place the hold at about 3.2 years.

The filing classifies the asset only as "Other Real Estate." Neither the Form D nor the sponsor's disposition record states the property's type, location, or size, so the underlying real estate that reached full cycle cannot be identified from the record.

The sponsor's announcement of this contribution describes three full-cycle transactions completed by JLL Income Property Trust and reports an annualized return of 24%, as reported by the sponsor in that announcement. The announcement does not isolate that figure for JLLX Johns Creek, and the record here carries no total return, equity multiple, or sale price for this program specifically.

JLLX Johns Creek, DST Reached Full Cycle in a Section 721 UPREIT Roll on April 11, 2023