Oil & Gas
In the case of an energy-based program, most of a participant’s interest lies underground; hence the term “subsurface interests”. Subsurface interests are …
Delaware Statutory Trusts
A Delaware statutory trust (DST) permits fractional ownership where multiple investors can share ownership in a single property or a portfolio of properties …
Opportunity Zones
The Opportunity Zones that were created by the Tax Cuts and Jobs Act have generated a fair amount of buzz in the legal, accounting and real estate communities and have raised questions on application to 1031…
