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Reef Point, LLC

Reef Point, LLC

Deferring Recoginition of Capital Gains

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Certified Public Accountants

A CPA’s business is complicated.

Tax laws and regulations rules change. Each client is a snowflake – no two are the same. 

Many CPAs enjoy the complexity; the daily challenges that cause you to use your critical thinking skills and grow as business professionals. At times, your work is like a giant puzzle. Eventually, everything comes together right at the very end.

The common thread is that your clients look to you for the answer.

As a trusted resource, adding Deferred Sales Trusts knowledge to your practice has a twofold benefit. It provides a broader array of options to current clients and provides a market differentiator to CPAs looking to expand their practice with diversified options.

Tax Deferral Strategy for Your Clients

If your clients are considering the sale of an appreciated asset such as a business or real estate investment, they may face capital gains taxes. A modern, yet proven and tested IRC 453 based strategy known as the Deferred Sales Trust (DST) is a legal contract between your client and a third-party trust in which they sell an asset to the Trust in exchange for the Deferred Sales Trust’s contractual promise to pay your client a fixed sum over a prearranged future period. And, the contract may be amended in the future should circumstances change.

A DST gives your client the ability to control their capital gains tax exposure, reinvestment terms and income replacement needs.

Many CPA’s view their role as a means to protect their clients from audits and the uncomfortable potential outcomes from those audits. If you ask your clients however, most of the time their desire is for you to advise them how to legally minimize their tax burden to the greatest extent possible.

Perhaps you have clients looking to sell their businesses, looking to exit from investment real estate ownership, or looking for an alternative to a 1031 exchange. You, like your competitors,’ can evaluate the limited number of other options: Charitable Trusts; Opportunity Zones; Delaware Statutory Trusts. What if there was another way? Perhaps a better way?

There are several other key benefits you can review with your clients.

DST Comparison Scenarios

Explore some of our one-page analysis case studies that help to showcase the benefits of the modern Deferred Sales Trust strategy in real life scenarios. In the section below, you will find case study worksheets that reveal hypothetical scenarios using the DST strategy. These case studies cover different geolocations or compare different assets. Click on any of the images below to download the full view PDF scenario.

Preview image: Selling Crypto Currency vs Highly Concentrated Stock PDF
Selling Crypto Currency vs Highly Concentrated Stock
Preview image: Selling Primary Residence in Different States PDF
Selling Primary Residence in Different States
Preview image: Selling Business in Tax vs No-Tax State PDF
Selling Business in Tax vs No-Tax State

Interested in more case studies that dive deeper into the benefits of the Deferred Sales Trust? Click any of the buttons below to find additional information.

Explore Scenarios
View Case Studies
Review Benefits
How Financial and Investment Advisors Can Use and Benefit From the DST Process | Reef Point

How Financial and Investment Advisors Can Use and Benefit From the DST Process

June 22, 2021
Read More
Bring DST Benefits to Your Clients | Reef Point LLC

Bring DST Benefits to Your Clients

March 9, 2021
Read More
Sharable DST Explainer Video and Case Study Flyers | Reef Point LLC

Sharable DST Explainer Video and Case Study Flyers

June 9, 2020
Read More
[Video] How to Incorporate [Video] Saving an Additional 10 Percent in Taxes with the DST | Reef Point LLC copy

[Video] Saving an Additional 10 Percent in Taxes with the DST

January 27, 2020
Read More
How Do You Structure Repayment Terms for a Deferred Sales Trust Installment Note | Reef Point LLC

How Do You Structure Repayment Terms for a Deferred Sales Trust Installment Note

January 8, 2020
Read More
Top 5 Mistakes When Naming Beneficiaries of Insurance Policies | Reef Point LLC

Top 5 Mistakes When Naming Beneficiaries of Insurance Policies

September 23, 2019
Read More

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Welcome

Reef Point LLC was founded by Gregory H. Reese who is one of only 13 Trustees in the US for Deferred Sales Trusts.

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3525 Hyland Ave., Suite 145
Costa Mesa, CA 92626
714-581-5376
info@reefpointusa.com

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As an authorized and approved Trustee for the Deferred Sales Trust and Member of the Estate Planning Team (EPT), Reef Point, LLC promotes the use of the Deferred Sales Trustâ„¢ or other estate planning techniques and is not responsible for recommendations made by other members of the Estate Planning Team, including the Deferred Sales Trust or other tax, legal or estate planning strategies.

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