Join us for a CPE Lunch & Learn hosted by Latitude DST Group
Free for Members
Non-Members $25
Many long-time real estate owners eventually reach a point where they want to sell appreciated investment property and transition away from the responsibilities of active property management, but are reluctant to recognize the potentially significant tax liability associated with a taxable sale.
Delaware Statutory Trusts (DSTs) can provide a passive, hands-off replacement-property option within a 1031 exchange, allowing qualifying investors to exchange from actively managed real estate into professionally managed institutional properties. DSTs can also help address common 1031 exchange challenges, including tight identification deadlines, difficulty finding suitable replacement properties, debt-replacement needs, and longer-term estate and succession planning considerations.<?xml:namespace prefix="o" />
This course will provide CPAs with a practical overview of how DSTs are used within 1031 exchanges, including the tax framework, exchange requirements, debt-replacement considerations, potential benefits and risks, and common client situations in which a DST may be considered. The presentation will also walk through real-world planning scenarios to help CPAs recognize when DSTs may be relevant to clients selling appreciated investment real estate.
Tuesday, November 10, 2026
11:30am - 1:00pm
NMSCPA Classroom
3400 Menaul Blvd NE
Albuquerque, NM 87107
