Register to access current Delaware Statutory Trust offerings. Each opportunity is reviewed for sponsor quality, deal structure, and suitability before it is made available to members, providing accredited investors with a streamlined experience for evaluating 1031 exchange replacement property.
Figures reflect Sequent Real Estate + Wealth Management, the firm behind the 1031 DST Center platform.
Free to register. Free to use. Unlocks the full inventory of current Delaware Statutory Trust offerings — institutionally vetted, professionally underwritten, and curated for accredited investors evaluating 1031 exchange replacement property.
Takes under two minutes. Verify your email, complete a brief investor profile, and access the full inventory.
Register FreeContinue where you left off. Access current DST offerings, sponsor underwriting, and your registered representative.
Log InThe 1031 DST Center is restricted to accredited investors as defined by SEC Rule 501. If you have questions about whether you qualify, please contact us at 415.834.1031 or speak with your CPA before registering.
The platform is free to use. Registration takes under two minutes and unlocks the full inventory of current DST offerings, underwriting analysis, educational resources, and direct access to a registered representative when you are ready.
Create a free account, verify your email, and complete a brief investor profile confirming accredited status. Under five minutes total.
Browse the full inventory of current DST offerings with sponsor detail, underwriting analysis, and structure information.
When you are ready, request a conversation with a 1031 financial professional to evaluate specific opportunities against your objectives.
Coordinate the full 1031 exchange — from identification through close — with support from your registered representative.
The 1031 DST Center is powered by Sequent Real Estate + Wealth Management — a boutique firm helping high-net-worth individuals and their advisors preserve wealth, reduce tax exposure, and plan for the future.
Founded by Eric Scaff, Sequent blends the clarity of real estate expertise with the personal touch of true wealth management. From tax-deferred 1031 exchanges to institutional-quality DST investments, the team specializes in tailored strategies based on individual investment goals, risk tolerance, and market conditions.
Every relationship starts with a simple principle: no two financial journeys are the same.
Registration is free and takes under two minutes. It unlocks the full offering inventory, sponsor-level analysis, and educational resources. The platform is built on five principles — each reflecting how institutional investors approach replacement property selection.
Every offering passes a five-stage review covering sponsor history, asset-level underwriting, capital structure, fee alignment, and suitability. Approximately one in four offerings reviewed ultimately reaches members — and each one includes a sponsor-level underwriting memo prepared to the same standard an institutional allocator would require.
The platform works with institutional-quality DST sponsors selected for their track record through real estate cycles, alignment of interests, and reporting transparency. New relationships are added only after an extended review — and PPMs, marketing decks, and supplemental sponsor materials flow directly to verified members.
The platform is built around a singular focus: Section 1031 exchanges, Delaware Statutory Trust structures, and Section 721 UPREIT conversions. Structured education on each mechanism, informed by decades of practitioner experience, is included with every registration.
When you are ready, connect with a registered representative who specializes in 1031 exchanges and DSTs. The conversation takes place on your timeline, initiated at your request — never as a result of registration alone.
Your information is handled with the discretion expected of a private wealth firm. Registration details are used solely to verify accreditation and provide platform access — never sold, rented, or shared with DST sponsors or third-party marketers.
Active inventory across the sectors most commonly available in DST form, each underwritten with sector-specific standards. Sponsor, property, yield, and underwriting detail are available to registered members.
Class A apartment communities in high-growth markets with durable demographic drivers and renewal trade-out potential.
Modern distribution, last-mile logistics, and light industrial positioned for e-commerce and supply chain demand.
Healthcare facilities with investment-grade health system tenants on mission-critical, long-dated leases.
Independent and select assisted living communities serving the demographic tailwind of an aging population.
Grocery-anchored and essential-use retail with necessity-based tenant mixes and investment-grade credit.
Climate-controlled facilities in suburban markets with constrained supply, demonstrable household formation, and operator quality.
Section 1031 of the Internal Revenue Code allows investors to defer federal capital gains tax on the sale of investment real estate by reinvesting the proceeds into "like-kind" replacement property.
For most investors, the value proposition is the compounding effect of deferred tax: capital that would have gone to the IRS instead stays invested, generating additional return over time. Executed properly through a qualified intermediary, 1031 exchanges can be repeated across multiple transactions. When paired with estate planning strategies — including step-up in basis at death or, separately, one-time Section 721 UPREIT conversions — the deferred gain may be reduced or eliminated subject to individual circumstances.
Any investment real estate held for productive use qualifies as like-kind to any other. Apartments for office, land for retail — all permissible.
Identify replacement property within 45 days of the relinquished sale. Close within 180 days. Both deadlines are strict and calendar-based.
To defer all gain, replacement value and debt must equal or exceed that of the relinquished property. Any shortfall is taxable "boot."
Proceeds must be held by an independent QI — not the investor — between relinquished and replacement closings. Touching the money breaks the exchange.
A Delaware Statutory Trust is a legal entity that holds title to real estate and issues fractional beneficial interests to investors. Under IRS Revenue Ruling 2004-86, those beneficial interests qualify as "like-kind" property for purposes of a Section 1031 exchange.
For a 1031 investor facing a tight identification deadline, the DST is one of the few replacement options that can be both evaluated and closed within the 180-day window. It provides access to institutional-quality real estate — professionally managed, passively owned, and available at fractional minimums — precisely when an exchange deadline requires quick identification and close.
The DST is the single owner and agile decision maker on behalf of investors.
Most real estate investors can't afford to own multi-million dollar properties. DSTs allow investors to acquire partial ownership in properties that otherwise would be out-of-reach.
Loans are non-recourse to the investor. The DST is the sole borrower.
DSTs can accommodate much lower minimum investments, whereas 1031 exchange minimums often are $100,000.
Investors can divide their investment among multiple DSTs, which may provide for a more diversified real estate portfolio across geography and property types.
DSTs are a popular solution that can be used to address the changing nature of investment property owner's objectives as they age. A DST investment can be selected and identified before the close of the relinquished asset, simplifying the 1031 exchange process.
Any leftover equity or debt in a 1031 exchange is subject to taxable gain. A DST can solve the tax problem for cash boot or mortgage boot.
Don't get sidelined by Day 45. A DST has little close risk as the trust has secured title, and the financing terms are set and closed. A DST can be a backup to a first choice on Day 45 of the identification process.
Streamline the transfer of real estate wealth with fractional ownership of a DST. Your heirs will receive ownership upon death at a step-up in basis.
DSTs are long-duration, illiquid investments. Typical hold periods range from 5 to 10 years, with no secondary market. Investors should evaluate any DST alongside their broader liquidity needs, time horizon, and risk tolerance. The Private Placement Memorandum for each offering contains a full risk section that every investor is expected to read carefully before subscribing.
Practical education for investors exploring 1031 exchanges, DST replacement strategies, and 721 UPREIT conversions. All articles published by Sequent Real Estate + Wealth Management.
A Delaware Statutory Trust permits fractional ownership where multiple investors share ownership in a single property or portfolio. Qualifies as replacement property for a 1031 exchange, with all operational decisions handled by an experienced sponsor-affiliated trustee.
Read ArticleA brief introduction to 1031 exchanges covering key benefits, basic rules, and guidelines for successful implementation using a Delaware Statutory Trust.
Read ArticleThe common objective in a 1031 exchange is disposing of a property with significant realized gain and acquiring like-kind replacement with little or no recognized gain. Here are the guidelines for balancing the exchange to defer all capital gain taxes.
Read ArticleDSTs address the changing nature of investment property owner objectives as they age. A DST investment can be selected and identified before the close of the relinquished asset, simplifying the 1031 exchange process.
Read ArticleA frank look at the material risks associated with DST investment — liquidity, sponsor execution, operational restrictions, fees, and long hold periods — and how to evaluate them against potential tax-deferral benefits.
Read ArticleUnderstanding how leverage carries from relinquished property to replacement — why debt matching matters, how shortfalls create taxable boot, and the strategies that can mitigate exposure.
Read ArticleAs a real estate investment owner, there are many issues to consider when passing assets on to the next generation. Navigating family dynamics can be a cumbersome task and is often overlooked in succession planning.
Read ArticleA DST ownership structure permits individuals to own a fractional interest in large, institutional-quality, professionally managed commercial property — not as limited partners, but as individual owners within a trust.
Read ArticleHow a 721 Transaction allows investors to contribute property directly to a REIT operating partnership in exchange for OP Units — and why the DST structure provides access to REIT-quality assets that might otherwise be out of reach.
Read ArticleAdditional insights, webinars, and reports are available through the full Sequent knowledge library.
View Full Resource Library on sequent-rewm.com