NFN Exchange

1031 Exchange Delaware Statutory Trust (DST)

Turnkey 1031 Exchange Solution

The Delaware Statutory Trust has become one of the most common structures for sponsors with 1031 Exchange products. Under IRS Revenue Ruling 2004-86, a beneficial interest in the DST is treated as an undivided fractional interest in the DST’s real estate for federal income tax purposes. Its unique benefits work for investors in many different scenarios.
DST Turnkey Solution Graphic
The turnkey nature of DSTs, combined with accessible minimum investment amounts, allows investors to create customized and diversified portfolios that can help them better manage their investment risk by alleviating ongoing landlord duties, providing recurring monthly income potential, and offering significant tax advantages.