Real Estate Tax Planning Steven Cashiola Real Estate Tax Planning Steven Cashiola

Delaware Statutory Trusts and 1031 Exchanges: Tax Rules for Real Estate Investors

A Delaware Statutory Trust can provide a passive replacement property option for a 1031 exchange, but qualification depends on the federal tax structure. Learn why Revenue Ruling 2004-86 matters, how DST debt and basis affect the exchange, what restrictions apply to the trustee, and which tax issues investors should review before investing.

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