Deferred Exchange

A deferred exchange occurs when a property with a capital gain is sold and replaced with a like-kind property using a 1031 exchange to defer the payment of any capital gains tax owed.

DST (Delaware Statutory Trust)

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

Defer Capital Gains

A transaction or situation which causes the taxes on the profits of gains made on a capital investment to be deferred to a later date.

1031 Exchange Guide
1031 Exchange Guide A Guide Through the Tax Deferred Real Estate Investment Process
DST Front Cover
The ABCs of DSTs Your guide to understanding fractional interest investing in commercial real estate structured as a Delaware Statutory Trust

Real Estate Investment Articles

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There remain deep-rooted misconceptions about Section 1031 of the Internal Revenue Code.