Kiplinger

5 Types of Investors Who Should NOT Do a Delaware Statutory Trust

If you have found this article, you likely understand the many benefits that exist for real estate investors who exchange their property for DST, Delaware Statutory Trust fractionalized replacement interests.

Since 2004, when DSTs qualified for the 1031 exchange rules, those benefits include saving vast amounts of tax via the 1031 Exchange, preservation of the “step-up in basis” rule, moving away from loan guarantees, cash calls and the three T’s: TenantsToilets and Trash.

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