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"The Delaware statutory trust described above is an investment trust, under § 301.7701-4(c), that will be classified as a trust for federal tax purposes." [8] [9] "[M]ay a taxpayer exchange real property for an interest in a Delaware statutory trust without recognition of gain or loss under § 1031 of the Internal Revenue Code?" [8] [9]
A Delaware Statutory Trust (DST) owns income-producing real estate and sells percentage shares of ownership to investors who expect to receive income and appreciation. DSTs can offer significant ...
Many accredited investors will consider a Delaware Statutory Trust to complete their 1031 exchange. [5] An alternative to a 1031 exchange for someone who wants to defer capital gains tax, but who does not want to continue to hold property is a structured sale. This method offers both buyer and seller many benefits and is regarded as an ...
This is a statutory trust. Statutory Business Trust: A trust created pursuant to a state's business trust statute used primarily for commercial purposes. Two prominent variants of Statutory Business Trusts are Delaware statutory trusts and Massachusetts business trusts.
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In Nevis, similar provisions in the Insurance Ordinance 2004 allow insurers to establish "statutory funds" to which they may allocate the risks of any insured who agrees to such allocation. The assets of a statutory fund are only available to meet liabilities in respect of business allocated to that fund.
More recently, a Delaware statutory trust or DST has become a popular form of organization, and many new funds have been organizing as DSTs and existing funds converting to DSTs. Since mutual funds are investment companies and not operating companies, many traditional corporation rules and requirements do not fit them well.
A Delaware living trust bypasses probate and can ensure that your assets and property transfer promptly to your loved ones after you die. The costs of setting up a living trust can be high, though ...