Alan Geier

[email protected]


f: 866-237-7123

Capital Gains Tax Deferral

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Contact Information:


Alan Geier

Investment Adviser

C: 646-373-2984

F: 866-237-7123

[email protected]

1031 Exchanges

Delaware Statutory Trusts

TIC's Into DST's

Farm and Forestry

Private Placements

Triple Net Leases

Intelligent Legacy Planning

Opportunity Zones Investments

What is a Delaware Statutory Trust?

A DST is a separate legal entity formed as a trust under Delaware law. If properly structured, the DST will be classified as a grantor trust for federal income tax purposes and, as a result, the purchaser of a beneficial interest in the trust will acquire an undivided interest in the asset(s) held by the DST. An investor can use a beneficial interest in a DST as replacement property in a 1031 tax deferred exchange.


* The DST is the single owner and borrower.

* The loan is non-recourse to the investor. An investor purchasing a property on their own may have to arrange for financing and provide personal guarantees, whereas with a DST, only the lender underwrites the DST. The individual investor, therefore, is not underwritten by the lender.

* The transfer of beneficial interests in a DST can be easier as there is generally less paperwork and time required than buying a property directly.

* The DST allows cash investors (non-1031) the option to complete a 1031 tax deferred exchange when the current property is sold.

* Investors are not required to sign additional guarantees to the DST.

Under Section 1031 of the United States Internal Revenue Code (26 U.S.C.ss1031), the exchange of certain types of property may defer the recognition of capital gains or losses due upon sale, and hence defer any capital gains taxes otherwise due.

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