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Kiplinger
Kiplinger
Business
Dwight Kay

The Risks of Forced DST-to-UPREIT Conversions, From a Real Estate Expert

An older man looks annoyed and confused while looking at paperwork at his kitchen table.

Editor's note: This is part one of a two-part series about forced Section 721 UPREIT conversions when a Delaware statutory trust (DST) goes full-cycle and reaches the end of its hold period. Part two will discuss the flip side of these forced conversions, as well as preferred alternatives.

IMPORTANT MEMORANDUM

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