Property type
DST Structures 1031 Exchange Guide
Educational overview.
A Delaware Statutory Trust (DST) is a passive ownership structure recognized by the IRS as like-kind for 1031 exchange purposes (Rev. Rul. 2004-86).
DSTs are typically offered as Reg D 506(c) private placements available only to accredited investors through registered representatives.
Educational information only. The content on this page is general education and is not tax, legal, accounting, or investment advice. Consult your own CPA, attorney, and licensed investment professionals before making any decision related to a 1031 exchange or Delaware Statutory Trust.