This article discusses Delaware Statutory Trusts (DSTs) as an investment option for real estate investors, particularly in the context of...
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Opportunity Zones Get Major Boost in Congress's 'Big, Beautiful Bill:' New legislation proposes extending opportunity zone tax benefits beyond 2026 with game-changing enhancements: rural areas get "super incentives" with 30% basis increases after five years, simplified 10% step-ups replace complex tiered benefits, and governors can designate fresh zones through 2033. However, a potential 2025-26 investment freeze could stall billions in community development funding as current zones expire before new incentives begin, creating strategic timing challenges for investors.