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1031 Book

Everything you need to know about the 1031 Exchange.

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What DST Liquidation Looks Like: Timing, Distributions, and Tax Reporting

December 19, 2025 by johnpohly

Upward view of commercial buildings.

A Delaware Statutory Trust (DST) has a defined holding period of 5 to 10 years, in which the investment will provide passive income and tax-deferral benefits. Once that’s over, the liquidity event occurs, wherein the sponsor dissolves the DST, sells the properties, and distributes the proceeds to beneficial interest holders.

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October 14, 2026 By johnpohly

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