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LAS VEGAS-Delaware Statutory Trusts (or DSTs, as they are commonly known), were a dominant topic during this week’s REISA conference here. Speakers at the Real Estate Investment Securities Association‘s annual conference said tax-deferred 1031 exchanges, which raised more than $3.5 billion at their peak in 2006 before nearly disappearing after the crash—raising just $170 million in investor equity in 2010—are now back in a big way via DSTs.

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