There is rarely a single person behind any wealth management strategy, and a Deferred Sales Trust is no different.
A DST has two beneficial uses: First, it allows you to structure an asset sale to defer the capital gains tax payments indefinitely. Second, it provides a vehicle for you to invest the full proceeds to best suit your financial and lifestyle objectives.
The deferred sales trust (DST) is a tax strategy that builds on the installment sale concept explained and regulated by Section 453 of the Internal Revenue Code. For nearly a century, this process has provided sellers with capital gains tax relief if they do not receive full payment for an asset at the time of the sale.