Delaware Statutory Trusts Can Help Clients

Written By
Carl E. Sera, CMT
Published On
January 14, 2020

Delaware Statutory Trusts can help clients:

• Defer long term capital gains and depreciation recapture
• Receive tax-advantaged income
• Provide heirs with a stepped-up cost basis
• Assist in estate planning
• Unwind real estate positions
• Ensure that real estate transactions close in the 45-day identification period
• Match debt and equity
• Solve the “boot” problem, when relinquished property costs more than the replacement property
• Acquire vacant farmland or real estate for development
• Sell their businesses when properties and land are part of the conditions of sale

And as always, with many DSTs, broker/dealer commissions are baked into the cost of each deal. When considering DSTs, it’s important to work with an investment fiduciary who will waive these commissions and work on a consulting basis, that way, clients receive more beneficial interest in each DST.

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This material has been prepared for informational purposes only and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting professionals before engaging in any transaction.

This is not an offer to sell securities.


This website is neither an offer to sell nor a solicitation of an offer to buy any security which can be made only by a prospectus, or offering memorandum, which has been filed or registered with appropriate state and federal regulatory agencies, and sold only by broker dealers and registered investment advisors authorized to do so.

Carl E. Sera, CMT

Carl E. Sera, CMT

Managing Principal, Sera Capital
Carl Sera is a Chartered Market Technician and the Managing Principal at Sera Capital Management, LLC. He has over 16 years of experience in the financial services industry with a focus on investment management.

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