Tax Deferral – Delaware Statutory Trust
Ed Hannon will discuss the use of Delaware Statutory Trusts (DSTs) in like-kind exchanges, including the requirements of Revenue Ruling 2004-86 and the broader tax considerations that can arise in DST structures. The session will explore complex issues related to acquisition and bridge financing, as well as how self-created DSTs can be used to address “drop and swap” scenarios and other practical challenges in exchange transactions.