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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.1031articles.com.
--The
Experts
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