The Mann Report published an article by Tax Partner Stephen Gilman about Delaware statutory trusts.
The Mann Report
By Stephen Gilman, Partner, Tax & Business Services
In addition to allowing the investment of proceeds from 1031 exchanges, the DST has other advantages. The trust is a passive investment that allows for someone else to manage the property and for the investor to sit back and enjoy the cash flow. Diversification is another benefit. The DST can be invested in a wide variety of real estate such as multi-family, commercial or mixed-use developments, etc. The DST investment allows the investor access to institutional-level management which, in most cases, is not available to the average investor.