3 Reasons Delaware Statutory Trusts Are Here to Stay

Changing demographics, effects of the pandemic and economics will likely ensure the longevity of 1031 exchanges and DSTs.

A colorful block of row houses.
(Image credit: Getty Images)

It doesn’t seem that long ago when the winds surrounding the commercial real estate industry were rustling with whispers of President Biden’s plans of repealing the current 1031 exchange laws and quashing alternative like-kind exchange vehicles such as Delaware Statutory Trusts. However, when Congress passed the Inflation Reduction Act with no proposed changes to section 1031 of the Internal Revenue Code (IRC), three powerful forces amplified the reality that the 1031 exchange and DSTs will likely be here to stay.

What Is a DST 1031 Exchange Investment?

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Dwight Kay
Founder and CEO, Kay Properties and Investments, LLC

Dwight Kay is the Founder and CEO of Kay Properties and Investments LLC. Kay Properties is a national 1031 exchange investment firm specializing in Delaware statutory trusts. The www.kpi1031.com platform provides access to the marketplace of typically 20-40 DSTs from over 25 different sponsor companies. Kay Properties team members collectively have over 340 years of real estate experience, have participated in over $39 billion of DST 1031 investments, and have helped over 2,270 investors purchase more than 9,100 DST investments nationwide.