ADISA Guide to Best Practices for DSTs Designed for Section 1031 Exchanges
This ADISA white paper is a guide to certain best practices relating to DSTs, which are intended to qualify under Section 1031 of the Internal Revenue Code of 1986, as amended ("Section 1031") and are sold through financial advisors.
These best practices were created through a cooperative effort between industry participants including financial advisors, sponsors, attorneys and ADISA committees.
This ADISA White Paper is provided by ADISA for educational and informational purposes only and is not intended, and should not be construed, as legal or investment advice. This ADISA White Paper is not a statement of substantive law. Persons or entities are urged to consult their own legal counsel should they seek advice regarding the matters discussed herein.
Neither ADISA, nor any of its directors, officers, employees or agents, makes any representation of warranties, express or implied, or assumes any legal responsibility for any information on the list itself or information provided by those listed in the product/services directory. Inclusion in the product/services directory and access to view the product/services directory are part of ADISA's member benefits and does not necessarily express or reflect opinions of, nor constitute an endorsement or recommendation by ADISA, nor any of its directors, officers, employees or agents.