Delaware Statutory Trust (DST)

A Delaware Statutory Trust (DST) is a legal structure that allows investors to pool their money to own a share of large commercial real estate properties, such as office buildings or shopping centers. Managed by a trustee, DSTs offer benefits like potential income, professional management, and the ability to participate in 1031 exchanges to defer taxes on property gains. They are considered a unique form of fractional ownership, providing investors with diversification and access to institutional-grade real estate without needing direct ownership or active management.