Delaware Statutory Trust interests are used in some 1031 replacement-property strategies. They can offer passive exposure and fractional ownership, but may also involve securities regulation, sponsor risk, fees, leverage, illiquidity and suitability considerations. Investors evaluating DSTs should work with appropriately licensed securities and tax professionals.
Professional use
Use this resource to frame questions for your qualified intermediary, CPA, attorney, broker and lender. Facts and deadlines should be verified against current law and the circumstances of the transaction.
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