{"id":119,"date":"2023-05-30T19:47:20","date_gmt":"2023-05-30T19:47:20","guid":{"rendered":"https:\/\/capitalsquare1.wpengine.com\/?page_id=119"},"modified":"2025-09-17T14:26:57","modified_gmt":"2025-09-17T14:26:57","slug":"1031-exchanges-dsts","status":"publish","type":"page","link":"https:\/\/capitalsq.com\/real-estate-investment\/1031-exchanges-dsts\/","title":{"rendered":"1031 Exchanges &amp; DSTs"},"content":{"rendered":"<div class=\"wp-block-theme-blocks-page-intro theme-block\"><div   class=\"heading h5 subtitle appear-on-scroll wp-block-heading has-text-align-center subtitle has-gray-color has-text-color\"  ><span class=\"text\">1031 Exchanges &amp; DSTs<\/span><\/div>\n\n<h1  class=\"appear-on-scroll wp-block-heading has-text-align-center page-title has-blue-color has-text-color\"  id=\"page-title\"><span class=\"text\">Leveraging the potential of Section 1031 exchanges and Delaware statutory trusts<\/span><\/h1>\n\n<p class=\"appear-on-scroll\">Navigating the complex tax rules of a Section 1031 exchange can be a complicated experience. We simplify and streamline the process so that more investors can enjoy the benefits of Section 1031 and DST ownership.<\/p><\/div>\n\n<div  class=\"theme-block full-width wp-block-group is-style-full-width is-layout-constrained wp-block-group-is-layout-constrained\" ><figure  class=\"theme-block appear-on-scroll wp-block-image aligncenter size-large\" ><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"591\" src=\"\/wp-content\/uploads\/2023\/07\/Tapestry-West-1024x591.jpg\" alt=\"Tapestry West Apartments\" class=\"wp-image-703\" srcset=\"https:\/\/capitalsq.com\/wp-content\/uploads\/2023\/07\/Tapestry-West-1024x591.jpg 1024w, https:\/\/capitalsq.com\/wp-content\/uploads\/2023\/07\/Tapestry-West-300x173.jpg 300w, https:\/\/capitalsq.com\/wp-content\/uploads\/2023\/07\/Tapestry-West-768x443.jpg 768w, https:\/\/capitalsq.com\/wp-content\/uploads\/2023\/07\/Tapestry-West-1536x886.jpg 1536w, https:\/\/capitalsq.com\/wp-content\/uploads\/2023\/07\/Tapestry-West-2048x1182.jpg 2048w, https:\/\/capitalsq.com\/wp-content\/uploads\/2023\/07\/Tapestry-West-1600x923.jpg 1600w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n<p  class=\"appear-on-scroll is-style-default\" >With properties across the nation, Capital Square sponsors quality Delaware statutory trust (DST) real estate investments with low investment minimums to provide investors:<\/p>\n\n<ul  class=\"appear-on-scroll wp-block-list has-no-margin-top\" >\n<li>Access to real estate they would not otherwise be able to afford on their own<\/li>\n\n\n\n<li>A largely automated, simplified exchange process<\/li>\n\n\n\n<li>The ability to diversify their investment into multiple properties to reduce risk<\/li>\n\n\n\n<li><a href=\"https:\/\/capitalsq.com\/portfolio-offerings\/\">A pipeline of qualifying replacement properties<\/a> where due diligence has been completed<\/li>\n<\/ul>\n\n<div  class=\"appear-on-scroll theme-block is-style-large-width wp-block-media-text alignwide is-stacked-on-mobile\" ><figure class=\"wp-block-media-text__media\"><img loading=\"lazy\" decoding=\"async\" width=\"1094\" height=\"770\" src=\"\/wp-content\/uploads\/2023\/08\/RealEstateInvestments_1031Exchanges_LikeKindExchange.jpg\" alt=\"Aerial view of Asheville NC Apartment Portfolio\" class=\"wp-image-3256 size-full\" srcset=\"https:\/\/capitalsq.com\/wp-content\/uploads\/2023\/08\/RealEstateInvestments_1031Exchanges_LikeKindExchange.jpg 1094w, https:\/\/capitalsq.com\/wp-content\/uploads\/2023\/08\/RealEstateInvestments_1031Exchanges_LikeKindExchange-300x211.jpg 300w, https:\/\/capitalsq.com\/wp-content\/uploads\/2023\/08\/RealEstateInvestments_1031Exchanges_LikeKindExchange-768x541.jpg 768w, https:\/\/capitalsq.com\/wp-content\/uploads\/2023\/08\/RealEstateInvestments_1031Exchanges_LikeKindExchange-1024x721.jpg 1024w\" sizes=\"auto, (max-width: 1094px) 100vw, 1094px\" \/><\/figure><div class=\"wp-block-media-text__content\"><h3  class=\"appear-on-scroll wp-block-heading\" ><span class=\"text\">What is a &#8220;like-kind exchange&#8221;?<\/span><\/h3>\n\n<p class=\"appear-on-scroll\">Section 1031 of the Internal Revenue Code, commonly referred to as a \u201clike-kind exchange,\u201d allows for the complete deferral of all federal and state taxes on the sale of investment real estate. The seller of a relinquished property must reinvest sale proceeds into a \u201clike-kind\u201d property, which can be any type of real estate (personal property does not qualify). <\/p>\n\n<p class=\"appear-on-scroll\">The gain that would have been recognized in a taxable sale is deferred until the replacement property is sold in a taxable transaction. Taxpayers may also structure a series of exchanges, compounding the benefits of tax deferral, thereby building wealth over time.&nbsp;<\/p>\n\n<h6  class=\"appear-on-scroll wp-block-heading is-style-expandable\" ><span class=\"text\">Read more about like-kind exchanges<\/span><\/h6>\n\n<ul  class=\"appear-on-scroll wp-block-list\" >\n<li>In most deferred exchanges, taxpayers engage a &#8220;qualified intermediary&#8221; to prepare an exchange agreement and hold the net sales proceeds in an exchange escrow account pending acquisition of the replacement property.<\/li>\n<\/ul><\/div><\/div>\n\n<div  class=\"appear-on-scroll theme-block is-style-large-width wp-block-media-text alignwide has-media-on-the-right is-stacked-on-mobile\" ><div class=\"wp-block-media-text__content\"><h3  class=\"appear-on-scroll wp-block-heading\" ><span class=\"text\">What is a Delaware Statutory Trust (DST)?<\/span><\/h3>\n\n<p class=\"appear-on-scroll\">A Delaware statutory trust (DST) is a private real estate investment vehicle that allows investors to participate in a Section 1031 exchange and receive passive income as well as potential for appreciation from real estate ownership. This equation provides the potential for superior risk-adjusted returns.<\/p>\n\n<p class=\"appear-on-scroll\">The DST owns 100% of the real estate, and the investors own the beneficial interests in the DST.<\/p>\n\n<h6  class=\"appear-on-scroll wp-block-heading is-style-expandable\" ><a href=\"https:\/\/capitalsq.com\/portfolio-offerings\/\"><span class=\"text\">What DST offerings are available right now?<\/span><\/a><\/h6>\n\n<h6  class=\"appear-on-scroll wp-block-heading is-style-expandable\" ><span class=\"text\">Read more about DSTs<\/span><\/h6>\n\n<ul  class=\"appear-on-scroll wp-block-list\" >\n<li>Investors have no personal liability.&nbsp;<\/li>\n\n\n\n<li>Investors do not provide tax returns to lenders or sign loan documents because the lender does not underwrite investors; the sponsor signs any carve-out guaranty.<\/li>\n\n\n\n<li>Lower investment minimums mean that a greater number of investors can participate.<\/li>\n\n\n\n<li>The simple investment process allows access to more investors.<\/li>\n\n\n\n<li>The sponsor manages the property and makes decisions when necessary.<\/li>\n<\/ul>\n\n<p class=\"appear-on-scroll\">A DST is a distinct legal entity created as a trust under the statutory law of Delaware. In a DST, each owner is treated as owning an undivided interest in the real estate for tax purposes. <a href=\"\/portfolio-offerings\/\">Capital Square\u2019s DST offerings<\/a> comply with the requirements of IRS Revenue Ruling 2004-86. Each owner\u2019s beneficial interest is treated as a direct interest in real estate for tax purposes.<\/p><\/div><figure class=\"wp-block-media-text__media\"><img loading=\"lazy\" decoding=\"async\" width=\"1094\" height=\"770\" src=\"\/wp-content\/uploads\/2023\/08\/RealEstateInvestments_1031Exchanges_DST2.jpg\" alt=\"Poolside view of Williamsburg Apartments\" class=\"wp-image-179735 size-full\" srcset=\"https:\/\/capitalsq.com\/wp-content\/uploads\/2023\/08\/RealEstateInvestments_1031Exchanges_DST2.jpg 1094w, https:\/\/capitalsq.com\/wp-content\/uploads\/2023\/08\/RealEstateInvestments_1031Exchanges_DST2-300x211.jpg 300w, https:\/\/capitalsq.com\/wp-content\/uploads\/2023\/08\/RealEstateInvestments_1031Exchanges_DST2-768x541.jpg 768w, https:\/\/capitalsq.com\/wp-content\/uploads\/2023\/08\/RealEstateInvestments_1031Exchanges_DST2-1024x721.jpg 1024w\" sizes=\"auto, (max-width: 1094px) 100vw, 1094px\" \/><\/figure><\/div>\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer desktop-only\"><\/div>\n\n\n<h3  class=\"appear-on-scroll wp-block-heading has-text-align-center\"  id=\"faqs\"><span class=\"text\">Frequently Asked Questions about 1031 exchanges and DSTs:<\/span><\/h3>\n\n<div class=\"theme-block wp-block-theme-blocks-posts section is-style-full-width admin max-posts-3\"><div class=\"wrap\"><div class=\"query-posts post-type-any three-across\" id=\"query-posts\"><div class=\"excerpt clickable post-180303 expertise type-expertise status-publish has-post-thumbnail hentry category-investment-insights tag-investor-education content-type-article author-capital-square-team\" id=\"p180303\" data-href=\"https:\/\/capitalsq.com\/expertise\/inherited-a-real-estate-investment\/\">\n\n<a href=\"https:\/\/capitalsq.com\/expertise\/inherited-a-real-estate-investment\/\" class=\"thumbnail\" aria-labelledby=\"p180303-title\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/capitalsq.com\/wp-content\/uploads\/2023\/08\/Promenade-at-Newnan-Crossing-1024x683.jpg\" class=\"attachment-post-thumb size-post-thumb wp-post-image\" alt=\"Poolside view of Promenade at Newnan Crossing\" style=\"\" srcset=\"https:\/\/capitalsq.com\/wp-content\/uploads\/2023\/08\/Promenade-at-Newnan-Crossing-1024x683.jpg 1024w, https:\/\/capitalsq.com\/wp-content\/uploads\/2023\/08\/Promenade-at-Newnan-Crossing-300x200.jpg 300w, https:\/\/capitalsq.com\/wp-content\/uploads\/2023\/08\/Promenade-at-Newnan-Crossing-1300x866.jpg 1300w, https:\/\/capitalsq.com\/wp-content\/uploads\/2023\/08\/Promenade-at-Newnan-Crossing-768x512.jpg 768w, https:\/\/capitalsq.com\/wp-content\/uploads\/2023\/08\/Promenade-at-Newnan-Crossing-1536x1024.jpg 1536w, https:\/\/capitalsq.com\/wp-content\/uploads\/2023\/08\/Promenade-at-Newnan-Crossing-1600x1066.jpg 1600w, https:\/\/capitalsq.com\/wp-content\/uploads\/2023\/08\/Promenade-at-Newnan-Crossing.jpg 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/a>\n<h3 class=\"title\" id=\"p180303-title\"><a href=\"https:\/\/capitalsq.com\/expertise\/inherited-a-real-estate-investment\/\">So you\u2019ve inherited a real estate investment?<\/a><\/h3>\n<div class=\"meta\"><a href=\"https:\/\/capitalsq.com\/category\/investment-insights\/\" rel=\"tag\">Investment Insights<\/a><\/div>\n<\/div><div class=\"excerpt clickable post-180300 expertise type-expertise status-publish has-post-thumbnail hentry category-investment-insights tag-investor-education content-type-article author-capital-square-team\" id=\"p180300\" data-href=\"https:\/\/capitalsq.com\/expertise\/transferring-real-estate-investment-ownership\/\">\n\n<a href=\"https:\/\/capitalsq.com\/expertise\/transferring-real-estate-investment-ownership\/\" class=\"thumbnail\" aria-labelledby=\"p180300-title\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"682\" src=\"https:\/\/capitalsq.com\/wp-content\/uploads\/2023\/08\/Southlawn-Lawrenceville-1024x682.jpg\" class=\"attachment-post-thumb size-post-thumb wp-post-image\" alt=\"Aerial view of Southlawn Lawrenceville\" style=\"\" srcset=\"https:\/\/capitalsq.com\/wp-content\/uploads\/2023\/08\/Southlawn-Lawrenceville-1024x682.jpg 1024w, https:\/\/capitalsq.com\/wp-content\/uploads\/2023\/08\/Southlawn-Lawrenceville-300x200.jpg 300w, https:\/\/capitalsq.com\/wp-content\/uploads\/2023\/08\/Southlawn-Lawrenceville-1300x866.jpg 1300w, https:\/\/capitalsq.com\/wp-content\/uploads\/2023\/08\/Southlawn-Lawrenceville-768x512.jpg 768w, https:\/\/capitalsq.com\/wp-content\/uploads\/2023\/08\/Southlawn-Lawrenceville-1536x1023.jpg 1536w, https:\/\/capitalsq.com\/wp-content\/uploads\/2023\/08\/Southlawn-Lawrenceville-1600x1066.jpg 1600w, https:\/\/capitalsq.com\/wp-content\/uploads\/2023\/08\/Southlawn-Lawrenceville.jpg 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/a>\n<h3 class=\"title\" id=\"p180300-title\"><a href=\"https:\/\/capitalsq.com\/expertise\/transferring-real-estate-investment-ownership\/\">What do I need to know about transferring real estate investment ownership?<\/a><\/h3>\n<div class=\"meta\"><a href=\"https:\/\/capitalsq.com\/category\/investment-insights\/\" rel=\"tag\">Investment Insights<\/a><\/div>\n<\/div><div class=\"excerpt clickable post-395 expertise type-expertise status-publish has-post-thumbnail hentry category-investment-insights tag-investor-education\" id=\"p395\" data-href=\"https:\/\/capitalsq.com\/expertise\/why-invest-in-real-estate\/\">\n\n<a href=\"https:\/\/capitalsq.com\/expertise\/why-invest-in-real-estate\/\" class=\"thumbnail\" aria-labelledby=\"p395-title\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"676\" src=\"https:\/\/capitalsq.com\/wp-content\/uploads\/2023\/06\/Why-Invest-In-Real-Estate_ToWeb-1024x676.jpg\" class=\"attachment-post-thumb size-post-thumb wp-post-image\" alt=\"Aerial view of nice apartment complex right outside of the city.\" style=\"\" srcset=\"https:\/\/capitalsq.com\/wp-content\/uploads\/2023\/06\/Why-Invest-In-Real-Estate_ToWeb-1024x676.jpg 1024w, https:\/\/capitalsq.com\/wp-content\/uploads\/2023\/06\/Why-Invest-In-Real-Estate_ToWeb-300x198.jpg 300w, https:\/\/capitalsq.com\/wp-content\/uploads\/2023\/06\/Why-Invest-In-Real-Estate_ToWeb-1300x858.jpg 1300w, https:\/\/capitalsq.com\/wp-content\/uploads\/2023\/06\/Why-Invest-In-Real-Estate_ToWeb-768x507.jpg 768w, https:\/\/capitalsq.com\/wp-content\/uploads\/2023\/06\/Why-Invest-In-Real-Estate_ToWeb-1536x1014.jpg 1536w, https:\/\/capitalsq.com\/wp-content\/uploads\/2023\/06\/Why-Invest-In-Real-Estate_ToWeb-1600x1056.jpg 1600w, https:\/\/capitalsq.com\/wp-content\/uploads\/2023\/06\/Why-Invest-In-Real-Estate_ToWeb.jpg 2000w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/a>\n<h3 class=\"title\" id=\"p395-title\"><a href=\"https:\/\/capitalsq.com\/expertise\/why-invest-in-real-estate\/\">Why Invest in Real Estate?<\/a><\/h3>\n<div class=\"meta\"><a href=\"https:\/\/capitalsq.com\/category\/investment-insights\/\" rel=\"tag\">Investment Insights<\/a><\/div>\n<\/div><\/div><\/div><\/div>\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-16018d1d wp-block-buttons-is-layout-flex\"><div  class=\"appear-on-scroll wp-block-button\" ><a class=\"wp-block-button__link wp-element-button\" href=\"\/expertise\"><span class=\"label\">Discover more Insights on tax-advantaged real estate investments<\/span><\/a><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>With properties across the nation, Capital Square sponsors quality Delaware statutory trust (DST) real estate investments with low investment minimums to provide investors: Frequently Asked Questions about 1031 exchanges and &hellip;<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":31,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"featured_image_background_position":"","full-page-title":"","background-color":"","color":"","footnotes":""},"class_list":["post-119","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>1031 Exchanges &amp; DSTs - Capital Square - Raising capital, buildings and expectations<\/title>\n<meta name=\"description\" content=\"With our &quot;investors first&quot; business model, we understand the potential of Section 1031 exchanges and Delaware statutory trusts (DSTs).\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/capitalsq.com\/real-estate-investment\/1031-exchanges-dsts\/\" \/>\n<meta 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