WebNov 12, 2024 · A Delaware Statutory Trust is a specialized type of company formed for the purpose of real estate investment. As an investment vehicle, they are popular with individual investors because they qualify as a replacement property in a 1031 Exchange. DSTs have a two tier structure. The real estate sponsor is responsible for organizing the DST ... WebMar 11, 2024 · Delaware Statutory Trusts (“DSTs”), which are increasingly being used in structuring Internal Revenue Code Section 1031 exchanges (“Sec. 1031 exchanges”), provide some flexibility and options for sellers of real estate. This article will explore what a DST is and how it operates in Sec. 1031 exchanges. A. DST Basics
Delaware statutory trust - Wikipedia
WebThe Delaware Statutory Trust Act; 12 Del. C. §3801 et seq. (the “Delaware Act”), which was enacted in 1988, provides, among other things, that the ... law as a “business trust,” … WebDec 27, 2024 · Delaware statutory trusts allow for a type of 1031 exchange that makes an opportune vehicle for passive investing in real estate. Typically up to 499 investors (and sometimes more) can use this investment vehicle to share a property such as a large apartment or medical building. This can allow investors to own professionally managed … cheryl singleton obituary
Delaware Statutory Trust (DST) Tax Treatment & Reporting FNRP
WebThe Delaware Trust allows you to: create a single trust produce an infinite number of free children for your trust compartmentalize and own your company properties anonymously An attorney is acting as nominee trustee and masks the actual ownership. Promising Security from Delaware's Trust The upside to the Delaware Statutory Trust includes: WebSince July 9, 1997, when Governor Thomas R. Carper signed Delaware’s Qualified Dispositions in Trust Act (“Delaware Act”), Wilmington Trust Company (“WTC”) clients, including non-Delaware residents, have been using the Delaware Act to save taxes, to protect assets, and to accomplish other purposes summarized below. WebDec 1, 2024 · This CLE webinar will provide real estate finance and tax counsel with a review of the advantages and risks of Delaware statutory trusts (DSTs) as a structure for real estate investments. The panel will offer approaches for structuring and financing DSTs and discuss the key tax issues associated with DSTs, including the seven deadly sins, … cheryl sinks