Environmental Issues in DSTs: Who Owns the Risk and What Remediation Is Permitted?
As you may well know, a Delaware Statutory Trust (DST) is a promising investment offering benefits like tax deferral and passive income. However, many risks are involved, including environmental issues that result in losses or destruction of the underlying assets. Repairs and remediations are necessary to ensure continued operations, but the nature of DSTs creates a problem over who is responsible for this risk and how involved the DST can actually be in the remediation efforts.
Ground-Lease DSTs vs. Fee-Simple DSTs Inside a 1031: Structural Differences That Matter
As you enter a Delaware Statutory Trust (DST) for the passive income and tax-deferral benefits, you acquire a beneficial interest under a fractional ownership framework. What about the DST? How does it own the underlying properties?
Casualty or Condemnation at DST Level: Insurance Proceeds, Rebuilds, and Exchange Impacts
Are you considering investing in a Delaware Statutory Trust (DST)? This move is an appealing option for many investors, especially because of the passive income, steady cash flow, and capital gains tax deferrals. However, it’s important that you know certain events can add risk and complexity to the investment.
Tracking Basis Across Multiple DSTs After Several Exchanges (and Why It Matters)
When investing in Delaware Statutory Trusts (DSTs), it’s not unusual to then reinvest the proceeds into another, ensuring continued tax-deferral benefits and passive income. However, as each new investment begins, the complexity of tracking the DST basis becomes more and more intricate.
Multi-State DSTs: Withholding, Nonresident Returns, and Common Pitfalls
As you enter a Delaware Statutory Trust (DST), you begin earning money from the income-generating activities of the underlying properties. However, there is a chance that your DST holds assets across multiple states. This reality presents a few complexities, such as how state income tax is filed and paid.
DST K-1/1099 Packages: Reading the Footnotes Investors Actually Care About
As you’re likely aware, a Delaware Statutory Trust (DST) is a passive investment that provides passive income from the underlying real estate assets. When tax season comes, investors can expect forms like the K-1 or 1099—often thick and filled with numbers, codes, and footnotes.
