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Delaware Statutory Trust (DST) Debt Liabilities: What You Need to Know
There are many angles to view how Delaware Statutory Trust debt liabilities are used. We can view it from the investor’s perspective, the lender, or the DST sponsor. DST investors should be familiar with all of them to fully understand the potential benefits of DST liabilities and advantages.
Delaware Statutory Trust Liquidity: What You Need to Know
Our previous blogs outlined the various potential benefits of a Delaware Statutory Investment (DST), especially in the role of a 1031 exchange replacement property. DSTs can help with portfolio diversification, allowing you to acquire fractional shares in high-quality real estate you otherwise might not be able to afford. They’re also passive investments. As a DST beneficiary, you don’t have to worry about managing real estate or obtaining mortgages. The DST sponsor takes care of it all.
Revenue Ruling 2004-86: What You Need To Know
If you’re investing in a DST via a 1031 exchange, you’ll benefit by having knowledge of Revenue Ruling 2004-86. The cornerstone ruling allowed 1031 exchanges into DSTs (Delaware Statutory Trusts) while solving the problem of using TICs (tenant-in-common) as a 1031 exchange vehicle. In fact, TICs have faded in favor of DSTs when doing a 1031 exchange. Read on to learn more important details about this ruling.
What is a Zero Coupon Delaware Statutory Trust?
Potential tax benefits are one reason you might invest in a Delaware Statutory Trust as a 1031 exchange replacement property. Other reasons might include portfolio diversification, access to quality real estate assets, and potential cash flow.
Does a Delaware Statutory Trust Require an Owner Trustee?
Delaware Statutory Trusts (DSTs) are passive investment vehicles that provide investors with fractional ownership of commercial real estate. Often, the investor (also referred to as an owner or beneficiary) can gain access to properties they could not afford to buy on their own. DSTs are increasingly popular as investment options for accredited investors. Some of the attractions of the model include:
What Is A Master Lease In A Delaware Statutory Trust (DST)?
A master lease in a Delaware Statutory Trust (DST) is a lease agreement between the DST and a master tenant. The master tenant is responsible for managing and operating the property, and the master tenant also sublets the property to individual tenants. This arrangement allows the Delaware Statutory Trust to avoid the hassles of having to directly manage properties held under trust.
Does a Delaware Statutory Trust Require Accredited Investor Status?
DST (Delaware Statutory Trust) investments raised a record $9.2 billion in 2022, but 2023 has seen a decline in the volume of DST offerings due at least in part to rising interest rates. Nonetheless, these investments offer some advantages worth considering. One aspect of DST investing that has enhanced its popularity is the ability of investors to use a DST investment as part of a 1031 exchange, which allows the taxpayer to defer capital gains taxes due on the sale of investment property.
What is the Master Tenant of a Delaware Statutory Trust?
Delaware Statutory Trusts (DSTs) are investment vehicles that are formed under the unique statutory laws in Delaware and allow multiple participants to own fractional shares of one or more properties. The participants (known as trust beneficiaries) each have a proportional right to the income and appreciation from the property held in the trust. This passive income is a significant attraction for many investors, as is the ability to enter and exit a DST investment using a 1031 exchange.
How to Report Delaware Statutory Trust (DST) Income
A Delaware Statutory Trust (DST) allows investors to put their money into a trust, which is then pooled with other investor funds. The trust then uses that money to invest in real estate. The trust’s real estate can generate income for the investors, also known as beneficiaries. That income must be reported to the IRS when tax time rolls around.
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