Frac­tion­al own­er­ship of real estate may come in a few dif­fer­ent forms. One of the legal enti­ties used in real estate own­er­ship and invest­ment … Con­tin­ue read­ing Delaware Statu­to­ry Trust Tax Advan­tages: Review­ing Poten­tial Tax Ben­e­fits and Advan­tages of DSTs