The Delaware Statutory Trust (DST)

A DST is an investment structure which permits fractional ownership in a single property or portfolio of properties, meeting the "like-kind" requirement for a 1031 exchange transaction. It allows investors to enjoy the benefits of owning real estate without the day-to-day management, as all decisions are handled by an experienced, professional trustee.

A Powerful Tool in Estate Planning

Owning farmland is more than an asset, it is a legacy. Agricultural land often holds significant value. With a proper estate plan, landowners may ease future tax burdens for heirs. Upon inheritance, heirs may receive distributions from each DST investment, and, upon the sale of the DST, each heir can choose what to do with their portion. Current tax laws also allow for a step-up in cost basis, bringing the investment up to fair market value, meaning heirs won't owe capital gains tax on the land's past appreciation.

Potential DST Benefits


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No Management Responsibilities

The DST handles everything, including tenants, repairs, and paperwork, so you don’t have to.

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Diversification

Spread your investment across multiple DSTs, allowing for ownership of different property types in various locations.
 
 
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Income Generation

DST investments may provide a consistent, passive income stream, while building long-term wealth by maximizing potential income and appreciation.

 

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Access To Institutional-Quality Property

DSTs allow for fractional ownership in multi-million-dollar properties that would normally be out of reach for most real estate investors.

 

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Limited Personal Risk

If any properties in the DST carries a loan, the DST assumes full responsibility, ensuring you not personally liable. 

 

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Insurance Policy

If the original 1031 exchange replacement property can’t be acquired, a secondary DST can be used, allowing you to meet exchange deadlines and defer capital gains tax. 

 

"Planning Ahead: Navigating Your Land Ownership & Family Legacy"

ACCESS GUIDE

This website is neither an offer to sell nor a solicitation of an offer to buy any security which can be made only by an offering memorandum, and sold only by broker dealers and registered investment advisors authorized to do so.

Investments in offerings sponsored by Inland Real Estate Investment Corporation (Inland Investments) and its affiliates involve certain risks including but not limited to tax risks, general real estate risks, risks relating to the financing on the applicable property, if any, risks relating to the ownership and management of the property, risks relating to private offerings and the lack of liquidity, and risks relating to the DST, QOZ and Qualified Opportunity Fund structures. This website is not intended as tax advice.

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