A separate legal entity created as a trust under Delaware state laws. Despite the name, neither the property nor the investor need to be located in Delaware.
Each investor in a DST owns a beneficial interest in the Trust, which, in turn, owns the underlying property. Investors are known as beneficiaries of the trust.
In 2004, the IRS ruled that DST interests are treated as direct property ownership for tax purposes, thus qualifying for a 1031 exchange. Additionally, investing in a property through a DST (or other Replacement Property Interest structure) gives investors the option to complete individual 1031 exchanges in the future, which is not the case when investors co-invest in a property through a partnership or limited liability company.
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Hypothetical example(s) are for illustrative purposes only and are not intended to represent the past or future performance of any specific investment.
Investing in alternative assets involves higher risks than traditional investments and is suitable only for sophisticated investors. Alternative investments are often sold by prospectus that discloses all risks, fees, and expenses. They are not tax efficient and an investor should consult with his/her tax advisor prior to investing. Alternative investments have higher fees than traditional investments and they may also be highly leveraged and engage in speculative investment techniques, which can magnify the potential for investment loss or gain and should not be deemed a complete investment program. The value of the investment may fall as well as rise and investors may get back less than they invested.
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