Sentences with phrase «fractional ownership structure»

The Internal Revenue Service issued Revenue Ruling 2004 - 86 on August 16, 2004, which permitted the use of the co-investorship or fractional ownership structure of the Delaware Statutory Trust or DST to qualify as replacement properties as part of an investor's 1031 Exchange transaction.

The fractional ownership structure had become a favorite for 1031 investors looking to defer capital gains and trade - up to larger, more expensive properties.

Not exact matches

Our DST property ownership structure allows investors to own a fractional interest in large, institutional quality and professionally managed property along with other investors, not as limited partners, but as individual owners within a Trust.

LOYAL3's dollar - based structure allows for ownership of fractional shares of companies that may be beyond the reach of cash - constrained investors.

Our DST property ownership structure allows investors to own a fractional interest in large, institutional quality and professionally managed property along with other investors, not as limited partners, but as individual owners within a Trust.

With fractional ownership, the buyer acquires real assets — the land, the structure, the furniture, plus any other assets associated with the property.

«We also offer alternative structures, including fractional ownership, portfolio syndication, private managed portfolios and, shortly, a new private equity fund we've been designing specifically for our South African clients — a US - based fund underpinned by cars that are just about to hit the vertical growth phase.»