Benefits of DST Property Investments
Delaware Statutory Trusts (DSTs) began in 2004 with the IRS Revenue Ruling 2004-86. Each DST is a separate legal entity and each investor receives “beneficial interests” in the DST or trust for IRS 1031 purposes.
A Delaware Statutory Trust as an Alternative Borrower for Tenant-in-Common Programs
Jenner.com discusses Delaware Statutory Trusts as Alternative Borrower for Tenants in Common Programs, what DSTs are, Lender Benefits and the IRS Requirement Causing Lender Concerns. A DST borrower with a master tenant owned and controlled by a quality sponsor should be an attractive borrower for a lender. Various financing sources [...]