Real estate continues to play a meaningful role in many client portfolios, whether through directly owned rental properties, sector funds, or REITs. For clients seeking diversification, passive income, or a tax-efficient exit from actively managed properties, Delaware Statutory Trusts (DSTs) can be a valuable planning tool. This resource outlines how DSTs work, where they fit in a financial plan, and key risks and due-diligence considerations for CPA financial planners.
What Is a Delaware Statutory Trust?
A Delaware Statutory Trust (DST)