Deferred Sales Trust

We solve capital gains tax challenges so you or your clients don’t have to feel hostage to the 1031 Exchange or trapped by capital gains tax.

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Do You or Your Clients Struggle With Capital Gains Tax and Depreciation Recapture When Selling Highly Appreciated Assets?

Are you selling your business and want to defer your capital gains tax instead of paying it to Uncle Sam. Is it time to become debt free from the business or real estate you are selling? Is it time to retire from toilets, trash, liability, and managing employees?
Are you selling your primary residence and the $250,000 or $500,000 exclusion is not enough to offset the capital gains tax?
Are you are struggling with High Capital Gains Tax on the sale of your asset (artwork, collectibles, private stock, carried interest) of around 30-50% of your gain?
Is a 1031 exchange pressuring you to overpay for CRE? How would having a no-cost back up plan for a failed 1031 help you to negotiate? How would purchasing CRE all tax deferred with no timing restriction(Optimal Timing) and a brand new depreciation schedule on your next CRE purchase help you create more wealth?
Is estate tax a concern?

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The deferred sales trust can help you defer your tax to preserve wealth by deferring 30-50% of your gain and giving you the potential to earn interest on this pre-taxed amount. It also gives you the option to sell(your highly appreacited asset) high (at any time) and buy (investment real estate or business) low (at any time) (Optimal time) to create wealth. It gives you the opportunity to diversify your equity which helps to protect your wealth and it can defer capital gains tax on the sale of almost any type of highly appreciated asset including:

Selling Business?

Are you selling your business and want to defer your capital gains tax instead of paying it to Uncle Sam?

Selling Primary Home?

Selling your primary residence and the $250,000 or $500,000 exception is not enough to offset their capital gains tax?

While a 1031 Exchange cannot be used to defer the capital gains taxes on the sale of a primary home a deferred sales trust can. This creates a significant tax deferral opportunity for owners of highly appreciated personal residences who want to relocate, downsize or otherwise want to dispose of such an asset. Many of our clients feel real estate rich and cash flow poor and want to gain freedom from their home in exchange for a passive income stream. Keep in mind that using the deferred sales trust option is only necessary for residences of significant value over the initial purchase price + improvements due to IRC Section 121 which provides an exclusion of capital gains of up to $250,000 per person or $500,000 for a married couple upon the sale of their primary residence. For example, a home that is purchased by a married couple for $1,000,000, which is then sold for $1,500,000 will not be subject to capital gains taxes because the amount of the capital gain is within the $500,000 exemption limit for that couple. To qualify for section 121 usually means the person must have resided in the home for two of the immediately preceding five years to take advantage of the exclusion.

Selling Commercial Real Estate?

Tired of chasing overpriced 1031 Commercial Real Estate in a short period of time?

Reluctant to sell your commercial real estate because there are little to no 1031 properties to trade into?

Want a back up plan for a failed 1031?

Tired of selling your property and just paying the tax due to non-flexible capital gains tax deferral strategies?

Do you want to trade your toilets, trash, management and liability for time, travel, liquidity, diversification and retirement?

Want to sell high and buy at your own timing with a new depreciation schedule all tax-deferred?

Want to move your assets outside of your taxable estate and the $11M or $22M exemption is not enough to offset the 40% estate tax?’

Do you have carried interest and want to defer the capital gains tax?

Selling CRE Syndication?

Do you have carried interest and want to defer the capital gains tax?

Do your partners have capital gains tax and depreciation recapture when selling?

Do some of your partners want to 1031 into the next deal with you and others don’t, need liquidity and still don’t want to pay the capital gains tax?

Are your partners reluctant for you to sell the deal your partnered on because there are little to no 1031 properties to trade into?

Want to sell high and buy at your own timing with a new depreciation schedule all tax-deferred?

Want to move your assets outside of your taxable estate and the $11M or $22M exemption is not enough to offset the 40% estate tax?’

Other highly appreciated asset sale?

Major private stock positions
Valuable artwork and collectibles
Carried interest

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As seen or heard on Itunes top of the charts podcasts!

Listen to some of the best CRE, Luxury Realtors, Business Brokers, and Entrepreneurs interview Brett Swarts on the advantages of the deferred sales trust.

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Based on a 90-year-old tax law
IRC Section 453
23-year track record of 2000+ closed transactions with
14 no change IRS audits

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Watch and learn how the deferred sales trust works now!

“It’s a relief to be rid of the apartment building. It was a very lucrative investment, but it came with a lot of headaches that took up my time and energy.” Peter N. - Sold 18 unit CA Apartment Complex

“I’ve personally found that after being involved in hundreds of real estate transactions, one of the biggest concerns that sellers face when they contemplate divesting of one of their Real Estate investments, is the significant capital gains exposure that might come as a result of the sale. In fact, I’ve seen firsthand many situations where owners of investment property feel somewhat trapped between a rock and a hard place and feel hostage to the outrageous capitals gains that they will pay in the event of a sale And so, in today’s show, we’re going to go into detail on how the Deferred Sales Trust might just be the miracle alternative solution to help you keep more of that wealth in your pocket when entering into a sale of a highly appreciated asset.” Kevin Bupp - Host of #4 CRE Podcast (Real Estate Investing for Cash Flow)

Schedule a call or call us now 916.886.2986

What is a Deferred Sales Trust?

The Deferred Sales Trust™ (“DST”) is a specialized type of installment sale under IRC Section 453, which has had a long track record of success, and has withstood scrutiny from both the IRS and FINRA. The name Deferred Sales Trust™ is a trademarked name for the unique Section 453‐based structure, created by The Campbell Law Firm, which The Estate Planning Team utilizes to achieve capital gains tax deferral (and potentially Estate Tax relief) for its clients. Successful use of this structure requires a team of experienced experts in different fields, whose collaboration is critical to a successful result. It is not just the legal and tax structure that is important but the experience and collaboration of the team.

Learn a tax law that thrives.

Stop chasing overpriced 1031 upleg properties and instead purchase CRE properties at your own timing (all Tax Deferred) by equipping yourself with the deferred sales trust. Defer taxes on the sale of your business or another highly appreciated asset such as a primary home.

Business professionals learn how to differentiate yourself.

Think Beyond 1031, Add Value to Your Clients & Grow Your Business! Become a high net worth individual magnet by eliminating the need for a 1031 exchange or the $250K -$500K Primary Home Exclusion Objection. You’ll have a proven value add strategy to explode all of your marketing material to attract high net worth clients.

About capital gains tax solutions

We provide Education, Coaching and Trustee Services to equip you to become a capital gains tax deferral leader. We are an Exclusive Trustee for the Deferred Sales Trust and The Estate Planning Team (EPT) which is a membership organization with a turn-key marketing plan and the support of tax and legal professionals to help you help your clients retire from toilets, trash and liability and the option to invest back into a business or investment real estate all tax deferred. This is accomplished by providing our clients and strategic partners clients with capital gains tax and estate planning (probate avoidance) solutions. To learn more about the mechanics of the Deferred Sales Trust™ and how the DST can help you grow your business; sign up for a no-cost webinar or call us at 916.886.2986

LEARN MORE 1031 vs Deferred Sales Trust

Featured Video Episode

The Benefits of the Deferred Sales Trust for Diversification

Watch & Listen to Whitney Sewell interview Brett Swarts

Featured Closed Deal

Leveraging The Deferred Sales Trust To Defer Capital Gains Tax and Retire from Apartment Management

Meet Peter

CLICK HERE TO MEET PETER: Learn how the deferred sales trust helped a long term Marin, CA Real Estate Broker and Multifamily Owner decide to not to 1031 and instead retire from the toilets, trash and liability. Brett dives in with Peter's experience in this short but insightful interview:

Please explain or expand upon your particular problem you were having before you discovered the Deferred Sales Trust?:

“I was selling an 18-unit apartment building that had a low basis since I had done a 1031 exchange from a well-depreciated property to buy it and would be looking at a 6-figure tax bill.” -Peter

What did the frustration feel like as you tried to solve that problem?:

“I had been in touch with a number of brokers who were offering Delaware Sales Trusts and it was confusing to sort out who the best were to deal with.”

What was different about the Deferred Sales Trust?:

“The fact that the money is out of the real estate market, though having it all in the financial markets is a concern, since the markets seems high and due for a correction.”

Take us to the moment when you realized the Deferred Sales Trust was actually working to solve your problem.:

“Probably when you(Brett) sat down and walked me through it.”

Tell us what life looks like now that your problem is solved or being solved.:

“It’s a relief to be rid of the apartment building. It was a very lucrative investment, but it came with a lot of headaches that took up my time and energy.”

Peter went on to discuss how the deferred sales trust was more attractive to the 1031 since he:

Did not want to start over with a new 1031 property. Wanted to retire from the toilets, trash, management and liability and trade them for time, travel, liquidity, diversification and retirement. He plans to keep the funds invested into a conservative portfolio of liquid investments and then have the funds shifted to CRE deals when the prices make sense.

“It’s a relief to be rid of the apartment building. It was a very lucrative investment, but it came with a lot of headaches that took up my time and energy.” Peter N.

Capital Gains Tax Solutions &
The Deferred Sales Trust
Works for Legal and Financial Service Professionals.

A marketing strategy that separates you from your competition to help grow your sales funnel and close more deals! Financial Advisors, CRE Operators or Syndicators, Venture Capitalist, Commercial Real Estate Brokers, High End Realtors, Business Brokers, CPA’s

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Our Process

STEPS TO CLOSING YOUR DEFERRED SALES TRUST

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Strategic Partners

“Most Business Professionals have clients who struggle with capital gains tax when they sell their high-end primary home, business, or commercial real estate. We use a Deferred Sales Trust to help their clients gain tax deferral, liquidity, diversification and freedom to purchase investment real estate all tax deferred with their funds so they can create and preserve more wealth. This empowers business professionals to add massive amounts of value and grow their business!”

– BRETT SWARTS

MEET BRETT