Zack Brough

The Master Lease

THE MASTER LEASE DST Structure Adapts to Diverse Property Types​ The Delaware Statutory Trust (DST) structure, traditionally focused on specific property types like single-tenant, triple-net leases, is now evolving to include multi-tenant properties under long-term master leases. This expansion highlights the growing versatility of DSTs in the real estate market, making them a compelling option

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7 Deadly Sins

THE SEVEN DEADLY SINS IRS CONSTRAINTS ON DSTs In Delaware Statutory Trusts (DSTs), the Internal Revenue Ruling 2004-86 outlines crucial regulations known as the “seven deadly “sins.” These rules are designed to limit the DST trustee’s powers, providing additional protection and benefits to the beneficiaries. By adhering to these regulations, trustees ensure proper fund distribution

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