A Delaware Statutory Trust (DST) is a separate legal entity under Delaware law. When structured for a 1031 exchange, the Trust owns the property and each investor is entitled to receive a pro rate share of property income and depreciation deductions. The IRS recognizes each investor’s ownership as if they owned an undivided interest in the underlying real property. The size of each investor’s ownership interest in the DST is proportional to the amount invested in relation to all other investors
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