The Deferred Sales Trust (Part 1)

A Legal, Tax-Based Strategy for Deferring the Payment of Capital Gains Taxes By Greg Reese, Certified Trustee for the Deferred Sales Trust Today we begin our series of AmeriEstate articles covering the Deferred Sales Trust (DST) as a legal, tax-based strategy for deferring the payment of capital gains taxes. Greg Reese, AmeriEstate Legal Plan, Inc., President and CEO and Principal …

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How Can the Deferred Sales Trust be Used to Fund Alternative Investments?

Let’s take real estate, for example.  Frequently a DST is established as a bail-out or a Plan ‘B’ for a seller who is pursuing a 1031 exchange.  Industry statistics show that 20% to 30% of 1031 exchanges fail because a seller is unable to identify their upside property within 45 days and successfully close on the identified …

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The Use of Alternative Investments within the Deferred Sales Trust

The Deferred Sales Trust is designed so that the proceeds of the sale of a business, real property or highly appreciated collectables can achieve tax deferred status.  The original seller of the appreciated asset first sells the asset to the Trustee of the Trust, who then “re-sells” the property to the intended buyer.  The transaction is effectively …

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What are the Differences Between a Deferred Sales Trust (DST) and a Charitable Remainder Trust (CRT)?

There are perfectly legal ways to defer capital gains tax and reduce your overall tax burden. Those of you who own highly appreciated assets such as homes, businesses, commercial and residential real estate, even high value collectibles, are often reluctant to sell that asset because of the capital gains tax and depreciation recapture costs associated …

Read moreWhat are the Differences Between a Deferred Sales Trust (DST) and a Charitable Remainder Trust (CRT)?