This article explores how a 1031 exchange via a Delaware statutory trust (DST) can meet the needs of several investor profiles. Keep in mind that each investor’s tax situation is different and they should consult their tax advisor.

By investing in a Delaware statutory trust, or DST, heirs may receive any distributions paid from the investments. Upon the sale of the property owned by the DST, each heir can choose what to do with their inherited portion. It is possible that one heir continues to exchange the investment, while another can sell and receive cash proceeds.