Can I do a 1031 exchange into a DST?
Direct answer
Yes. Under Revenue Ruling 2004-86, interests in a Delaware Statutory Trust qualify as replacement property, so you can exchange sale proceeds into a DST. DST interests are securities available to accredited investors, and Haven does not sell them.
What to know
The mechanics mirror a normal exchange. A qualified intermediary holds your proceeds, you identify the DST interest within 45 days, and the purchase closes within 180 days. Because DST interests can often close quickly, they are sometimes used as backup identifications when a preferred property falls through.
In return you give up control. The sponsor runs the property, your interest is illiquid, and the offering is a security restricted to accredited investors. Evaluate DST offerings with a securities-licensed professional; Haven's brokerage work covers the communities themselves, not securities.
This is general information, not tax, legal or investment advice. Talk to your CPA and attorney about your situation.
How Haven helps
Haven helps exchangers source actual senior housing communities and can flag when a DST conversation belongs with a securities-licensed advisor. Read our 1031 exchange guide for senior housing.