

This calculator will help you determine the potential tax deferral you may realize by performing an Internal Revenue Code Section 1031 like-kind real estate exchange versus a taxable property sale.
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A Delaware Statutory Trust (DST) is a legal entity that allows multiple investors to own fractional shares in large, income-producing real estate properties such as apartment complexes, medical buildings, shopping centers and many others.
DSTs are commonly used in 1031 exchanges because they qualify as “like-kind” property. This means you can sell your investment property, defer capital gains taxes, and reinvest into a DST without managing the property yourself.
Key points:
DSTs are only available for accredited investors and are ideal for those wanting to defer taxes, have passive ownership, and generate potential income without the headaches of being a landlord.