A Delaware Statutory Trust (DST) operates as a legal trust formed under Delaware law, designed to facilitate collective real estate investment. Through this structure, multiple investors pool funds to ...

Grayscale has registered new Delaware statutory trusts that list CSC Delaware Trust Company as their registered agent.

When selling real estate investment property, investors generally have two options, which are to pay the taxes on any gains from the sale, or conduct what’s known as 1031-exchange to defer the taxes ...

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Delaware Statutory Trusts (DSTs) offer a smart avenue for real estate investors navigating the complexities of a 1031 Exchange. When the IRS issued Revenue Ruling 2004-86(1), it allowed a properly ...

Section 1031 of the Internal Revenue Code is an important tool that allows real estate investors and property owners to exchange one business or investment property for another without immediately ...

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 tax ...

Grayscale Investments registered a statutory trust for a proposed BNB exchange-traded fund in Delaware on January 8, 2026, ...

On March 19, 2024, the Third Circuit handed down a decision that statutory trusts used as issuing entities for securitizations are considered “covered persons” for purposes of the Consumer Financial ...