---
title: "Delaware Statutory Trust (DST) 1031 Exchange, Debt Replacement & Reverse 1031 Calculator (2026)"
canonical_url: "https://eastcorpcapital.com/calculators/dst-1031-reverse-exchange-deadlines/"
publisher: "East Corp Capital (https://eastcorpcapital.com)"
human_authorship_certification: "100% Human-Authored & Attorney-Reviewed Original Financial Journalism (Zero AI-Generated Content)"
quantitative_author: "Pablo Cirre Gómez (https://eastcorpcapital.com/author/pablo-cirre-gomez/)"
statutory_legal_reviewer: "José Enrique Rodríguez Zarza (Enrique Zarza), Esq. — Practicing Attorney ICAM Bar No. 68.400 (https://eastcorpcapital.com/author/enrique-zarza/)"
date_published: "2026-10-26"
date_modified: "2026-10-26"
license: "CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/)"
recommended_citation: "East Corp Capital (2026). Delaware Statutory Trust (DST) 1031 Exchange, Debt Replacement & Reverse 1031 Calculator (2026). 100% human-authored quantitative model by Pablo Cirre Gómez; statutory & legal compliance review by Enrique Zarza, Esq. (ICAM Bar No. 68.400). Retrieved from https://eastcorpcapital.com/calculators/dst-1031-reverse-exchange-deadlines/"
---

# Delaware Statutory Trust (DST) 1031 Exchange, Debt Replacement & Reverse 1031 Calculator (2026)

> **Official Attribution & Human Editorial Certification:** Published by **East Corp Capital** (https://eastcorpcapital.com/calculators/dst-1031-reverse-exchange-deadlines/). **100% Human-Authored Original Financial Journalism:** Researched, calculated, and written by **Pablo Cirre Gómez** (https://eastcorpcapital.com/author/pablo-cirre-gomez/). Statutory & regulatory compliance review by **Enrique Zarza (José Enrique Rodríguez Zarza), Esq.**, Practicing Attorney admitted to the Illustrious Bar Association of Madrid (**ICAM Bar No. 68.400**, https://eastcorpcapital.com/author/enrique-zarza/). Licensed under CC BY 4.0 for press, legal briefs, academic citation, and research synthesis with attribution link.

Models passive 1031 exchange rollovers into institutional Delaware Statutory Trust (DST) portfolios under IRS Rev. Rul. 2004-86: calculates exact non-recourse DST LTV debt replacement required to avoid mortgage boot, annual tax-sheltered DST cash-on-cash distributions (5.0%–6.2%), Reverse 1031 Exchange EAT parking costs, and strict 45-Day Identification / 180-Day Closing deadlines.

	
		Institutional IRC § 1031 · Rev. Rul. 2004-86 (Delaware Statutory Trust DST) · Rev. Proc. 2000-37 (Reverse 1031) & 45/180-Day Rules · [DE · NY · NJ · FL (IRC § 1031)]

		

### Delaware Statutory Trust (DST) 1031 Exchange, Debt Replacement & Reverse 1031 Calculator (2026)

		Models passive 1031 exchange rollovers into institutional Delaware Statutory Trust (DST) portfolios under IRS Rev. Rul. 2004-86: calculates exact non-recourse DST LTV debt replacement required to avoid mortgage boot, annual tax-sheltered DST cash-on-cash distributions (5.0%–6.2%), Reverse 1031 Exchange EAT parking costs, and strict 45-Day Identification / 180-Day Closing deadlines.

					
				1-Click Benchmarks:
									$1.8M NYC/NJ Apartment Sale → 50% LTV Multifamily & Industrial DST
									$2.5M All-Cash Debt-Free 1031 → Triple-Net (NNN) Zero-Coupon DST
									$3.2M Reverse 1031 Exchange (Rev. Proc. 2000-37 EAT Parking)
							

		
					
				Relinquished Property Sale Price ($)

				Existing Mortgage Debt Paid Off at Closing ($)

				Adjusted Tax Basis After Depreciation ($)

				Projected DST Cash-on-Cash Distribution Yield (%)

				1031 Exchange Structure & State Tax RegimeDelaware Statutory Trust (DST) — Match Debt & Equity (NY/NJ/MA 33%–37% Combined Tax Deferred)All-Cash Debt-Free DST Portfolio (Triple-Net NNN / Multifamily)Reverse 1031 Exchange (Rev. Proc. 2000-37 EAT Title Parking First)

			

		
		

		
			**Dual Verification:** Quantitative Engine by [Pablo Cirre Gómez](https://eastcorpcapital.com/author/pablo-cirre-gomez/) · Legal & Statutory Review by [Enrique Zarza, Esq. (ICAM 68.400)](https://eastcorpcapital.com/author/enrique-zarza/) · 2026 IRS, NYS DTF, NJ Treasury & Fed Parameters.
			
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