In this instance we can utilize a Delaware Statutory Trust (DST), which is a type of investment vehicle that allows investors to own fractional interests in real estate. Created under Delaware law, a DST is a separate legal entity structured as a trust, which functions as a passive real estate investment. It serves as a way for property owners to defer capital gains taxes by completing a 1031 like-kind exchange into a DST interest, enabling reinvestment into diversified properties without immediate tax liability. Additional advantages of a 1031 to a DST is the continuation for income generating revenue, often at a tax-efficient payment (due to structure of certain DST’s), thus maintaining client income, continuing to defer taxes, and benefit in potential price appreciation of the underlying real estate holdings with the DST. DST strategies can also give the client access to potential real estate sectors that are not normally available to individual purchasers of properties, including: Senior Living, Student Housing, Self-Storage, thus increasing diversification or a clients real estate portfolio with holdings that have had instances of continued performance in historically distressed real estate environments.