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  2. Delaware statutory trust - Wikipedia

    en.wikipedia.org/wiki/Delaware_statutory_trust

    The formation of a Delaware statutory trust is relatively simple and inexpensive, when compared to that of the more complex filings of other entity types. To form a statutory trust, a private trust agreement must be developed by all involved parties to ensure that individual interests are protected. [5]

  3. Internal Revenue Code section 1031 - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    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 ...

  4. Massachusetts business trust - Wikipedia

    en.wikipedia.org/wiki/Massachusetts_business_trust

    The business trust made its debut in Massachusetts in 1827. As a result, a U.S. business trust today is often called a "Massachusetts trust" in legal circles. The U.S. Supreme Court defined the Massachusetts trust as a form of business organization, common in Massachusetts consisting essentially of an arrangement whereby property is conveyed to trustees: in accordance with terms of the trust.

  5. What Real Estate Investors Need to Know about Delaware ... - AOL

    www.aol.com/finance/real-estate-investors-know...

    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 ...

  6. Trust (law) - Wikipedia

    en.wikipedia.org/wiki/Trust_(law)

    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.

  7. BlackRock plans for ethereum trust fuel speculation ... - AOL

    www.aol.com/news/blackrock-plans-ethereum-trust...

    BlackRock registered the iShares Ethereum Trust as a Delaware statutory trust on Thursday. Nasdaq also filed a proposal on Thursday to list and trade shares of the trust. BlackRock plans for ...

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