Delaware Statutory Trusts...

In what was probably the most important development in the 1031 industry this year, the IRS approved Delaware Statutory Trusts as a "disregarded entity."

My prediction is that in a couple of years, as real estate investors begin to truly understand the benefits of a Delaware Trust, this will become as popular a method of holding property as LLCs are.

I wrote an article about this flexible, but complicated way of holding property, for the Colorado Real Estate Journal last September, 2004, and you can get a copy of that article, as well as many others, at www.expert1031.com.

--The Experts