What is actual or constructive receipt?
An individual is considered to be in constructive receipt of income when they have the ability to control or utilize the funds, even if they do not have direct possession of them, or if it is guaranteed they will have the ability to draw upon the funds in the future.
How does a traditional installment sale(IRC 453) aka Seller Carry Back maintain non-constructive or actual receipt?
The Deferred Sales Trust Strategy is the tool to help you solve all of the above & help you:
Luxury Real Estate Agents
CPA & Tax Professionals
Schedule a workshop to get trained
Join the estate Planning team
Implement the DST Strategy
DST Clarity Overview Guide
How much will your capital gains tax cost you?
With this Deferred Sales Trust guide, we’ll help you beat the confusion that’s holding back you and your trusted advisors from embracing the deferred sales Trust. How? By showing you how the deferred sales trust works and to build your confidence in the strategy s0 you can create and preserve more wealth.