How to Structure a Delaware Statutory Trust (DST) for a 1031 Exchange Real Estate Investment in California
A Delaware Statutory Trust (DST) can qualify as “like-kind” replacement property for a 1031 exchange when it is structured to meet IRS Revenue Ruling 2004-86 and common “seven deadly sins” restrictions. California investors use DSTs to acquire fractional interests in institutional real estate without taking on active management duties. This article explains how to structure,