Cornerstone Net-Lease DST IV
Cornerstone Net-Lease DST IV is a Delaware Statutory Trust assembling four single-tenant, net-leased properties leased to investment-grade credit tenants under long-term absolute-net leases. The trust is structured to qualify as replacement property under IRC §1031 for exchangers completing a like-kind exchange, with beneficial interests available at a $100,000 minimum.
Each beneficial interest is treated as a direct interest in real property for §1031 purposes (Rev. Rul. 2004-86). Distributions target a 6.1% annualized cash yield, paid monthly, with a projected 7-year hold to a portfolio-level disposition.
The portfolio is 100% leased with a weighted-average remaining lease term of 11.4 years and contractual annual rent escalations averaging 2.0%. No single tenant represents more than 32% of base rent.