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DST And The IRS Tax Code Deferred Sales Trust And The IRS Tax Code
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Deferred Sales Trust

Deferred Sales Trust & The Tax Code

The relationship between the Deferred Sales Trust and the tax code is often asked about by potential investors. The Deferred Sales Trust has been a legal strategy for over two decades and is considered a safe investment strategy with a stellar track record. Still, many investors have never heard of the option to sell your assets to a DST.

When they ask their accountants or financial advisors, even they are not too familiar. As a result, we field many questions from owners who would like to invest in the Deferred Sales Trust, but are unsure of the legalities. In other cases, investors want to know how the Deferred Sales Trust differs from other capital gains deferral strategies, like the 1031 exchange.

Capital Gains Tax
capital gains tax

Capital gains tax can be a very confusing topic for business and property owners. Between varying tax rates, filing statuses, and ownership lengths, it can be difficult to understand how much you would owe to the IRS after the sale of your asset. We’ve broken down capital gains tax rates to help you understand how this concept works. We’ve broken down capital gains tax rates to help you understand how this concept works.

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Deferred Sales Trust Vs. 1031 Exchange
deferred sales trust vs. 1031 exchange

The Deferred Sales Trust is often compared to another type of investment strategy: the 1031 exchange. These two methods are very different. The 1031 exchange allows owners to exchange their property for another asset of “like-kind.” Think of it as a swap from one property to another. On the other hand, the Deferred Sales Trust allows owners to sell their assets in exchange for a promissory note that provides regular payments. Learn more about the Deferred Sales Trust and 1031 exchanges.

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IRC 453 Installment Sale
irc 453 installment sale

Section 453 of the IRS tax code is the legal basis for the Deferred Sales Trust. You, as the owner of a property or asset, sell your asset to the Deferred Sales Trust, who in turn sells your asset to the buyer. This is classified as an “installment sale” in IRC 453. Once your sale is complete, you will then report the proceeds of your sale to the IRS using Form 6252. This method is considered safe and reliable – with IRC 453 being an established part of the tax law for over 90 years. Learn more about Section 453 and Form 6252 in relation to the Deferred Sales Trust.

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SCHEDULE YOUR FREE VIDEO CONSULTATION

A ONE-ON-ONE WITH OUR DST TRUSTEE

Schedule a free video consultation with our deferred sales trust specialists today! Our estate planning team offers complimentary DST analyses to determine your estimated tax savings using the deferred sale trust investment strategy. We’re here to answer any questions you may have about the deferred sales trust and help you get started on the sale of your company, practice, or property.

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How Do I Learn More About The Deferred Sales Trust & IRS Regulations?

The Freedom Bridge Capital team would be happy to speak with you in more detail regarding the Deferred Sales Trust and capital gains tax. Please give us a call at 800-897-0212 or request your free DST analysis today by filling out the form below.