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Here's Your Guide to a Delaware Statutory Trust

A Delaware Statutory Trust (DST) permits fractional ownership where multiple investors can share ownership in a single property or a portfolio of properties. The DST qualifies as replacement property for an investor's 1031 exchange. A DST takes all operational decision-making and active management activities out of the hands of the investor and places it into the hands of an experienced sponsor-affiliated trustee.

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How to Avoid Boot in a 1031 Exchange

The common objective in a 1031 exchange is disposing of a property containing significant realized gain and acquiring a like-kind replacement property so there is no or little recognized gain. In order to defer all capital gain taxes, a taxpayer must balance the exchange by following these guidelines.

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1031 Exchange Basics

Here is a brief introduction to 1031 exchanges. Here you will gain knowledge about key benefits, basic rules and guidelines for successful implementation using a Delaware Statutory Trust.

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DST: Replacement Property Solution

Delaware Statutory Trusts are a popular solution that can be used to address the changing nature of investment property owner's objectives as they age. A DST investment can be selected and identified before the close of the relinquished asset, simplifying the 1031 exchange process.

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1031 Exchange and the Risks of Investing in a Delaware Statutory Trust

A 1031 exchange provides investors an opportunity to defer tax consequences that come from the sale of an investment property, and when executing a valid exchange, rules and procedures must be followed set forth by the Internal Revenue Code. The requirement in focus is the need of like-kind replacement real estate and the use of a Delaware Statutory Trust (DST). A DST allows investors to own a "fractional interest" in high-quality institutional real estate acquired and managed by large professional real estate firms. DST investments are combined to create a diversified portfolio of passively owned income producing property for accredited investors.

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How Does Debt Work in a 1031 Exchange?

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Passing Real Estate on to Your Heirs

As a real estate investment owner, there are many issues to consider when passing an asset on to the next generation. Navigating the family dynamic can be a cumbersome task and is often overlooked.

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Real Estate Diversification with a Delaware Statutory Trust

A Delaware Statutory Trust (DST) property ownership structure permits individuals to own a fractional interest in large, institutional quality and professionally managed commercial property along with other investors, not as limited partners, but as individual owners within a Trust. A DST takes all decision-making out of the hands of investors and places it into the hands of an experienced sponsor-affiliated trustee.

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Are you tired of Property Management?

For individuals not interested in the day-to-day management of an investment property, consider a Delaware Statutory Trust (DST) as a solution. DST investments are offered as replacement property for accredited investors seeking to defer their capital gains taxes through the use of a 1031 tax deferred exchange and as straight cash investments for those wishing to diversify their real estate holdings.

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How Does Debt Work in a 1031 Exchange?

To execute a 721 Transaction investment property is contributed to the operating partnership of a REIT. Depending on the type of property the individual is contributing, it may be challenging to find a REIT willing to execute the UPREIT transaction. One may find it difficult to UPREIT a small apartment building, condo, or single-family home, as an example.

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A REIT is a security that sells like a stock on the major exchanges and invests in real estate directly, either through properties or mortgages. REITs receive special tax considerations and typically offer investors high yields, as well as a highly liquid method of investing in real estate. There are risks associated with these types of investments and include but are not limited to the following: Typically no secondary market exists for the security listed above. Potential difficulty discerning between routine interest payments and principal repayment. Redemption price of a REIT may be worth more or less than the original price paid. Value of the shares in the trust will fluctuate with the portfolio of underlying real estate. Involves risks such as refinancing in the real estate industry, interest rates, availability of mortgage funds, operating expenses, cost of insurance, lease terminations, potential economic and regulatory changes. This is neither an offer to sell nor a solicitation or an offer to buy the securities described herein. The offering is made only by the Prospectus.Securities offered through Concorde Investment Services, LLC (CIS). Member FINRA/SIPC. Advisory services offered through Concorde Asset Management, LLC (CAM), an SEC registered investment advisor. Sequent Real Estate + Wealth Management is independent of CIS and CAM. Check the background of this firm on FINRA's BrokerCheck. To access Concorde’s Form Customer Relationship Summary (CRS), please click here. All information provided is for educational purposes only. The material contained herein does not constitute an offer to sell and is not an offer to buy real estate or securities. Such offers are made only by a sponsor's memorandum, which is always controlling and available to accredited investors only. There are material risks associated with the ownership of real estate, including but not limited to, tenant vacancies, loss of entire principal amount invested, and that potential cash flows, returns, and appreciation are not guaranteed. Past pricing structures may not be indicative of future pricing and may not result in positive returns.Securities offered through Concorde Investment Services, LLC (CIS). Member FINRA/SIPC. Advisory services offered through Concorde Asset Management, LLC (CAM), an SEC registered investment advisor. Sequent Real Estate + Wealth Management is independent of CIS and CAM. Check the background of this firm on FINRA's BrokerCheck. To access Concorde’s Form Customer Relationship Summary (CRS), please click here. All information provided is for educational purposes only. The material contained herein does not constitute an offer to sell and is not an offer to buy real estate or securities. Such offers are made only by a sponsor's memorandum, which is always controlling and available to accredited investors only. There are material risks associated with the ownership of real estate, including but not limited to, tenant vacancies, loss of entire principal amount invested, and that potential cash flows, returns, and appreciation are not guaranteed. Past pricing structures may not be indicative of future pricing and may not result in positive returns.

Sequent Real Estate + Wealth Management does not offer legal or tax advice. Please consult the appropriate professional regarding your individual circumstance.There are material risks associated with investing in DST properties and real estate securities including liquidity, tenant vacancies, general market conditions and competition, lack of operating history, interest rate risks, the risk of new supply coming to market and softening rental rates, general risks of owning/operating commercial and multifamily properties, short term leases associated with multi-family properties, financing risks, potential adverse tax consequences, general economic risks, development risks, long hold periods, and potential loss of the entire investment principal. Past performance is not a guarantee of future results. Potential cash flow, returns and appreciation are not guaranteed. IRC Section 1031 is a complex tax concept; consult your legal or tax professional regarding the specifics of your particular situation. This is not a solicitation or an offer to sell any securities. DST 1031 properties are only available to accredited investors (typically have a $1 million net worth excluding primary residence or $200,000 income individually/$300,000 jointly of the last three years) and accredited entities only. If you are unsure if you are an accredited investor and/or an accredited entity please verify with your CPA and Attorney.

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