DST
Also called: Delaware Statutory Trust · 1031 DST
Common shorthand for Delaware Statutory Trust, a legal trust structure often used in securitized fractional real-estate offerings.
What it means in practice.
Certain DST interests are marketed as potential Section 1031 replacement property based on specific tax guidance and offering structures. They can also be securities, creating separate suitability, disclosure, liquidity, sponsor and fee considerations.
Why it matters.
A DST should be evaluated both as tax structure and investment/security; a tax goal does not replace investment due diligence.
Additional notes.
Certain DST interests are marketed as potential Section 1031 replacement property based on specific tax guidance and offering structures. They can also be securities, creating separate suitability, disclosure, liquidity, sponsor and fee considerations.
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