Like all investments, a DST to 721 UPREIT transaction carries certain risks:
- Market Risk: OP Unit or REIT share values may decline due to real estate fluctuations.
- Liquidity Limits: Conversion of OP Units may be restricted by timing or UPREIT rules.
- Loss of Control: Investors relinquish direct influence over the DST property.
- Tax Law Changes: Future legislation could impact tax deferral benefits