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The History of Delaware Statutory Trusts
Delaware statutory trusts (DSTs) are independent legal entities created through the Delaware Statutory Trust Act. These trusts hold title to one or more income-producing properties that can include multi-family, retail, office, industrial, and similar commercial real estate assets.
Who Can Invest in a Delaware Statutory Trust?
A Delaware Statutory Trust (DST) is a sophisticated investment option that offers individual investors access to fractional ownership of commercial properties they would not likely be able to own otherwise. The assets held by DSTs are typically similar to properties owned by large institutional investors, including REITs, insurance companies, and retirement funds. Individual investors may also appreciate the eligibility of DST offerings for 1031 exchange transactions, both for entry and exit.
What Are the Laws and Other Legal Considerations for DST Investments?
Plenty of information is available to investors interested in putting their monies into Delaware Statutory Trusts (DSTs). Such information includes what they are, how they operate, and their advantages and disadvantages.
Is a Delaware Statutory Trust (DST) a Grantor Trust?
A properly structured DST (a legal entity formed under Delaware law, although not necessarily physically in Delaware) will be a grantor trust for the purpose of federal income taxes. That means that participants in such a trust will have undivided fractional interests in the property held by the DST. A grantor trust is one in which the trust creator is considered the owner for income tax and estate taxes.
Who Can Be the Beneficiary for a DST, and Can There Be More Than One?
A DST, or Delaware Statutory Trust, is a financial investment that can provide individuals with undivided fractional ownership of commercial real estate properties, potential tax-advantaged income, and the ability to complete 1031 exchanges for entry and exit. That's a lot of potential in one investment option, and as a result, these instruments are complex. Like all investments, DSTs have risks.
What Are the Requirements to Form a Delaware Statutory Trust (DST)?
Delaware has long been known to offer a corporate-friendly environment, which offers benefits relating to tax liability, convenience, and legal protection in corporate affairs. Delaware Statutory Trusts were formed per the Delaware Statutory Trust Act, which was written to simplify the arrangement of a structured real estate transaction (or other assets).
What Are the Fiduciary Duties Involved with Delaware Statutory Trust (DST) Investment?
Within the Delaware Statutory Trust structure, there are typically two participants: trustees and beneficiaries. The DST offers management and ownership flexibility, but there are certain duties and obligations that must be fulfilled by each party.
What Is a Delaware Statutory Trust (DST) Certificate of Cancellation and How Does it Work?
A DST certificate of cancellation is a normal process of dissolving a DST. This is not something DST investors need to worry about. The sponsor or management will take care of the dissolution mechanics. But as a DST investor, it is still worth knowing what goes on when a DST is dissolved, which we'll find in this article.
Estate Planning 101: Delaware Statutory Trusts and Common Law Trusts
High-net-worth individuals have many different options when it comes to preserving their financial legacy and distributing wealth to their beneficiaries.
Is a Delaware Statutory Trust (DST) a Security?
Delaware Statutory Trusts (DSTs) are complex financial investments that can provide individuals with access to ownership of commercial real estate properties that they would not be able to own on their own. Some DSTs own properties similar to those held by large institutional investors like pension funds, REITs, and insurance companies. DSTs are considered securities and are subject to regulation as such.
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