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Understanding How the Corporate Transparency Act Will Apply to the Delaware Statutory Trust Structure

What is the Corporate Transparency Act? In general terms, the Corporate Transparency Act (the “CTA”) requires reporting to the U.S. Department of Treasury’s Financial Crimes Enforcement Network (“FinCEN”) of personal...more

Understanding Why More Non-Traded REITs and Real Estate Funds Are Adopting a DST Structure as Part of a Capital Raise

Over the past few years, several real estate investment trusts have made filings with the Securities and Exchange Commission reflecting the adoption of a Delaware Statutory Trust (“DST”) program. Typically, the DST program...more

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