DST Basics
Learn how Delaware statutory trusts work, how they may qualify as replacement property, and what investors should understand before considering a DST investment.
Seven DST Prohibitions Under Revenue Ruling 2004-86
Learn how Revenue Ruling 2004-86 limits DST debt, leases, capital spending, cash reserves, distributions, and reinvestment during a 1031 exchange.

Can You 1031 Exchange Into a REIT?
Compare DSTs, REITs, and direct real estate to understand 1031 eligibility, ownership, liquidity, tax treatment, control, and investor suitability before choosing replacement property.
