This is short for Delaware statutory trust, which is an ownership model used by real estate investors wherein a separate legal entity is used to defer capital gains through taxes with the utilization of a 1031 tax-deferred exchange. Compared to other ownership models, the DST’s advantage is the trust’s ability to obtain favorable financing terms as the lender views the entity as only one borrower.
DST
This is short for Delaware statutory trust, which is an ownership model used by real estate investors wherein a separate legal entity is used to defer capital gains through taxes with the utilization of a 1031 tax-deferred exchange. Compared to other ownership models, the DST’s advantage is the trust’s ability to obtain favorable financing terms as the lender views the entity as only one borrower.