AG2012. Alternative Pathways to Tax Advantaged Farmland Ownership

This session will discuss the introduction of the farmland asset class to the Delaware Statutory Trust (DST) marketplace. DST's provide the fractional securitized ownership of professionally managed assets through with tax deference advantages of section 1031 exchanges. DST Farms is a new DST sponsor business that is bringing farmland to the DST marketplace. Farmland provides unique capital preservation characteristics for DST investors when compared to commercial and multi-family residential offerings that currently dominate the DST marketplace. The DST structure also provides unique opportunities for farmland going through generational transition with multiple heirs that having conflicting goals and objectives. 

Learning Objectives:

• Introduction to the Delaware Statutory Trust investment vehicle and marketplace.
• Demonstrate how farmland DST's work and identify standard performance metrics.
• Identify how the DST structure can be useful for farmland going through generational transition.