Delaware statutory trusts are private governing agreements under which property is held, managed, administered, invested, and/or operated for profit by one or more trustees for the benefit of the trustor entitled to the beneficial interest in the trust property.
It is a popular tax-deferral investment strategy for estate planning or investors who want to transition from active to passive ownership. DST investments are offered as replacement property for accredited investors seeking to defer their capital gains taxes through a 1031 tax-deferred exchange and as straight cash investments for those wishing to diversify their real estate holdings.
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