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Understand the 90+-year-old tax law and 23+ year 2000+ closed deal track record of the deferred sales trust.
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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.

Has the buyer of your asset removed all contingencies?

If you’re selling an investment property, have you set up a 1031 accommodator?

Has escrow closed and the fund are at escrow for you to pick up?

Has your deal closed and the funds are now in your bank account?

If you answered yes to any of these questions, then it is too late to use the deferred sales trust since constructive or actual receipt has been received. If no, then good news you may still be eligible.

How does a traditional installment sale(IRC 453) aka Seller Carry Back maintain non-constructive or actual receipt?

A “seller carry back,” a “contract sale” or a “note and trust deed” sale are all terms that describe forms of seller financing. If you as a seller decide to lend 100% of the purchase price of your asset to a buyer and you have received $0 actual or constructive receipt then your capital gains tax in a given year is $0. The key is how much cash did you actually or constructively receive? So how does a 1031 exchange help you maintain non-constructive or actual receipt of the proceeds? Since the funds are sent from escrow to the 1031 accommodator you as an individual have received $0 and therefore $0 is due in a given year. If any of the proceeds are sent to you and not 1031 exchanged into the next deal then this is considered ‘boot’ and on this amount, you will owe the capital gains tax in the given year.
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The Deferred Sales Trust Strategy is the tool to help you solve all of the above & help you:

Win more listing

Earn a higher commission

Help clients net more

A tax deferral marketing business growth system that will help set you apart from the competition and position you as the knowledgeable professional in Business Broker industry. Educate your strategic partner circle and help them grow their business. When this happens then they can send you leads! The DST also works for:

CRE Brokers

Luxury Real Estate Agents

Escrow Officers

Qualified Intermedrary

Insurance Professionals

Financial Advisors

Lenders

CPA & Tax Professionals

EPT Members and DST’s closed by professionals at the business just like yours.
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Help Your Clients Defer Their Tax And Grow Your Sales

Schedule a workshop to get trained

Join the estate Planning team

Implement the DST Strategy

DST Clarity Overview Guide

Free Resource

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.

How to Defer Sales Trust and Estate Planning Team Transforms your marketing.
More Business Brokers have clients who struggle with capital gains tax when they sell their business or commercial real estate. We use Deferred Sales Trust to help their clients gain tax deferral, liquidity, and diversification with their funds. This empowers Business Brokers to add massive amounts of value and win more listings. In today’s challenging and competitive marketplace, Business Professionals are looking for innovative ways to earn business.
How do you prospect for new clients and earn new business from your existing clients?
How do you set yourself apart from the competition and position yourself as a knowledgeable professional in your industry?
An American Bankers association Estimate that over the next 20 years approximately $17 trillion dollars will exchange hands as one generation over its wealth to another.
How do you help baby boomers navigate this wealth transfer?

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Coaching and Trustee Services to Equip You To Become a Capital Gains Tax Deferral Leader

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