Delaware has been touted by Moody's Investors Service as "the preferred state for the LLC formation." More than half of the Fortune 500 companies and a large percentage of the companies listed on the New York Stock Exchange are Delaware entities.

The certainty of using a business entity which is governed by statutory law rather than common law is a Delaware advantage. Other advantages include the fact that there is no Delaware franchise tax on statutory trusts. The DST can be set up so that it will not be subject to tax at the business or organizational level - a tax efficient alternative to a corporation.

The Corporate Services team in Delaware provides management and administration services to hundreds of Delaware Statutory Trust and Delaware Limited Liability Companies.