ZigaForm version 4.8.0
Select Page

A DST stands for Delaware Statutory Trust and is an entity that is used to hold title to investment real estate. In some ways, this is similar to how a limited liability company or an LLC can hold title to real estate. However, unlike an LLC, a property structured DST property will qualify as like-kind exchange property for a 1031 exchange according to the IRS revenue ruling 2004-86.