“Anyone may arrange his affairs so that his taxes shall be as low as possible; he is not bound to choose that pattern which best pays the treasury… for nobody owes any public duty to pay more than the law demands.”
Gregory v. Helvering (2d Cir. 1934)
Judge Learned Hand
Freedom from Property Management
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The Challenge You Face
After years of managing properties, you're tired of:
Midnight maintenance calls
Tenant screening and relations
Property manager oversight
Vacancy concerns
Repair and maintenance decisions
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The DST Solution
Professional institutional property management teams handle:
All tenant relations and leasing
Comprehensive maintenance programs
Financial reporting and accounting
Strategic property improvements
Market analysis and positioning
Potential for Increased Cash Flow
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How DSTs May Increase Your Income:
Professional management efficiency often reduces operational costs
Institutional-quality properties typically command premium rents
Economies of scale in maintenance and improvements
Strategic property positioning in strong markets
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Real-World Impact - Many investors transitioning to DSTs experience:
More consistent monthly distributions
Reduced unexpected expenses
Professional financial reporting
Diversified income sources
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Risk Considerations:
Distributions are not guaranteed
Property performance affects income
Market conditions impact returns
No control over distribution or sale timing
Tax Advantages and Estate Planning
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1031 Exchange Benefits:
Defer capital gains taxes when transitioning from owned properties
Maintain real estate investment exposure
Potential for multiple subsequent exchanges
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Estate Planning Advantages:
Simplified transfer to heirs
Professional management continuity
Potential step-up in basis benefits
Reduced administrative burden
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Important Tax Considerations:
Complex rules require professional guidance
Boot limitations in exchanges
Ongoing tax implications
State tax considerations vary