1031 Exchanges Delaware Statutory Trusts A 1031 exchange is a key tax planning strategy. Through this transaction, investors can sell existing real estate property, reinvest the proceeds in “like-kind” real estate, and defer the payment of taxes on that sale. Delaware Statutory Trusts (DSTs) are recognized by the IRS as qualified replacement property for real property. DSTs provide a turn-key solution for investors who may not have the time, energy or expertise to find and/or manage a replacement property. DST's offer investors access to institutional-quality real estate with professional property management. The passive ownership structure provides monthly income which could be ideal for an investor who is wishing to sell their investment property and retire. Please contact us for more information on our current offerings. Have a Question Name Email Phone Question Thank you! Oops!