Category

DST Investing

How Delaware Statutory Trusts are structured for 1031 investors: the IRS revenue ruling that makes them eligible, sponsor diligence, property types, and what ownership of a beneficial interest means.

• Multifamily DST: Structural Fit, Inflation Trade-offs, and the BTR Angle

  Multifamily DSTs offer occupancy resilience and structural demand tailwinds, but absorb cost inflation differently than net-lease alternatives. A focused read on the decision.

• DST or Direct NNN: Where the Structures Diverge

  Both structures can satisfy the like-kind requirement. The decision turns on management obligations, tenant concentration, timing, and financing.

• The Timing Problem a DST Is Built to Solve

  Section 1031 clocks do not pause. Because the sponsor closes on the property before subscriptions open, a DST can close in days, not months.

• What a DST Is and Why It Counts as Like-Kind Property

  A DST holds real estate in trust and passes fractional beneficial interests to investors. Revenue Ruling 2004-86 treats those interests as like-kind.

• DST Basics: What Every 1031 Investor Needs to Decide Before the Clock Starts

  A Delaware Statutory Trust converts a real property sale into a passive, diversified position, and closes in days, not months. The decision is whether that structure fits the investor's exchange situation.

• DST sponsor due diligence: fees, conflicts, and the questions that matter

  The single biggest determinant of a DST outcome is not the property, it is the sponsor. Track record, fee load, debt structure, and conflicts of interest are the diligence inputs that distinguish a defensible reinvestment from a regrettable one.

• DST property types: multifamily, industrial, net-lease, self-storage

  The Delaware Statutory Trust market covers most of the institutional property pyramid. Knowing which sector your replacement is in, and what that sector's risk profile actually is, matters more than the headline distribution rate.

• What is a Delaware Statutory Trust?

  A DST is a Treasury-recognized vehicle that holds title to investment real estate on behalf of fractional beneficial owners. For 1031 investors, it is the most common route to passive replacement property, with trade-offs that need to be priced before the 45-day clock closes.