A DST can solve for different solutions in a 1031 exchange.
Delaware Statutory Trusts are a popular solution that can be used to address the changing nature of investment property owner's objectives as they age. A DST investment can be selected and identified before the close of the relinquished asset, simplifying the 1031 exchange process.
Anything leftover in a 1031 exchange is subject as taxable gain. A DST can solve the tax problem for cash boot or mortgage boot.
Don't get sidelined by day 45, a DST has little close risk as the trust holds title and financing terms are set and closed. A DST is a backup to a first choice or a safety net on day 45 of the identification process
Simplify the transfer of real estate wealth with fractional ownership of a DST. Your heirs will receive ownership upon death at a step-up in basis.