Deferred Sales Trust

A Deferred Sales Trust™ is a smart and legal way to defer capital gains tax and reduce the overall tax burden on the sale of homes, commercial real estate, businesses, and other highly-appreciated assets. Learn more about this strategic investment vehicle here.

Advantages of a Deferred Sales Trust™

There are significant benefits to a Seller/Taxpayer in electing to use the Deferred Sales Trust when selling their property/capital asset:

Tax Deferral

When appreciated property/capital assets are sold, capital gains tax on said sale is generally deferred until the Seller/Taxpayer actually receives the payments.

Estate Liquidity

Converts an illiquid asset into monthly payments.

Probate Avoidance

With proper estate planning.

Asset Protection

Protect your sales proceeds from potential creditors.

Estate Tax Benefits

May accomplish an “estate tax freeze” for estate tax purposes.

Maintains Family Wealth

When properly structured, the principal inside the subject installment sales note can be preserved with “interest only” or partial principal payments creating the potential to pass on a large portion of the note principal to your legal heirs with proper estate planning.

Retirement Income

Provides a stream of income that can be used as retirement income.

Eliminates Risks Associated with Ownership

By utilizing the DST, you have taken an asset that is otherwise "exposed" or liability prone and converted it to a "no-liability" asset.

Who is Your Deferred Sales Trust Team?

A Circle of Professionals

When you chose the DST strategy you acquire the resources of a team of professionals  The members can  vary depending on the type of  transaction this  is funding the DST, but all cases have a core team of a

  • Independent Certified Trustee
  • Tax Attorney
  • Investment Advisor

Other roles include

  • Tax CPA
  • Financial Advisor
  • Real Estate Broker
  • Business Broker
  • Independent Attorney   

These members can be selected by you the seller or appointed by the Estate Planning  Team.

greg-reese-medium

Gregory Reese

Independent Certified Trustee

One of only  13 certified DST trustees in the country.  Greg is also the President  and CEO of  AmeriEstate Legal Plan.

Tax Attorney

A tax attorney specializing in Deferred Sales Trusts oversees the process to ensure everything meets conforms to legal and regulatory parameters

Tax CPA

Your CPA is a valuable asset to the DST transaction for accuracy and efficiency.

Real Estate
Professional

Real Estate is often the driving force behind the assets and a real estate professional is valuable to the transaction that will fund the DST.

Investment Advisor

Securing the financial benefits of the transaction.  Not only to defer capital gains tax but to invest the savings.

Business Broker

If the assets are derived from the sale of a business the business broker will help to make a smooth transaction.

Watch a Fire Side Chat Regarding Deferred Sales Trusts

How to defer recognition of gain on the sale of an appreciated asset using the Deferred Sales Trust. We will dive into the following 3 Case Studies

  • CASE STUDY 1: 
    Someone who wants to sell a piece of investment property they have owned for a while.
  • CASE STUDY 2: 
    A business owner who is looking to sell their business & see how they can defer taxes once their business sells.
  • CASE STUDY 3: 
    How to use this unique Tax Strategy to sell a primary residence when you need to move to a different home or area and a lot of appreciation has accumulated

Get Started with your DST