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1031 Book

Everything you need to know about the 1031 Exchange.

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Can You 1031 Exchange Into a DST and Then Into Another DST? How the ‘Perpetual Exchange’ Works

March 8, 2026 by johnpohly

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The realm of real estate investment offers a myriad of avenues for those seeking to maximize their assets while minimizing tax liabilities. Among these, the 1031 exchange remains a pivotal strategy, allowing investors to defer capital gains taxes by reinvesting proceeds from the sale of real estate into a like-kind property. Within this sphere, Delaware Statutory Trusts (DSTs) have garnered increased attention for their potential to facilitate “perpetual exchanges.”

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