A new twist on the traditional UPREIT is gaining popularity — the DST to UPREIT transaction.
The Delaware Statutory Trust (DST) structure has become a powerful tool for making tax advantaged real estate investments under Section 1031 of the Internal Revenue Code, which defers taxes when real estate owners sell and reinvest in qualifying replacement property.
The desire for higher quality replacement property with turn-key management is the driving force behind the movement to DST replacement property, especially among older real estate owners who are tired of property management.
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