Delaware Statutory Trust (DST) 1031 Exchange Guide 2026: Passive Real Estate and Deferred Capital Gains
A practical guide to Delaware Statutory Trusts (DST) in a 1031 exchange: how a DST lets investors defer capital gains through a fractional passive property interest, what IRS Revenue Ruling 2004-86 and the seven deadly sins require, plus the trade-offs versus direct ownership and TIC structures.
DST 1031 Exchange Delaware Statutory Trust
