DST vs. QOZ… What’s the difference? A Delaware Statutory Trust (DST) and a Qualified Opportunity Zone (QOZ) are both real estate investment vehicles that offer tax advantages, but they differ significantly in structure, purpose, and benefits.

What is a 1031 Exchange? A 1031 exchange, named after Section 1031 of the U.S. Internal Revenue Code, is a tax-deferral strategy that allows an investor to sell an investment property and reinvest the proceeds into a new “like-kind” property while deferring capital gains taxes on the sale.

What does DST stand for in Real Estate? DST stands for Delaware Statutory Trust, a legal entity that allows multiple investors to pool their money and own fractional interests in income-producing properties while potentially qualifying for tax benefits like a 1031 exchange.