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SUMMARY: DSTs (Delaware Statutory Trusts): A Practical 1031 Tax-Deferred Exchange Tool for Advisors Serving Landowners to Broaden their Advisory Roles
DESCRIPTION: For most aging landowners and investment property owners\, one big taxable event is coming: the day they sell. When it does\, they turn to you — and they want options. Knowing how a Delaware Statutory Trust (DST) works gives you one of the most effective tax-deferral tools out there: an IRS-recognized 1031 replacement-property option under IRC §1031 and Rev. Rul. 2004-86 that can help clients enjoy retirement more tax-efficiently after a land or property sale. The CPAs who understand this earn deeper trust and stay the advisor their clients lean on.
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