Delaware Statutory Trust (DST): Passive Real Estate for 1031 Exchange Sellers

What is a DST?

A Delaware Statutory Trust (DST) is a legal structure that holds commercial or residential real estate and allows multiple investors to own fractional, passive interests.

For people doing a 1031 exchange, a DST can be a quick, straightforward replacement property that preserves tax deferral without the headaches of active management.

Think of it as buying a piece of a professionally managed property instead of buying and running the whole thing yourself.