In previous articles, we have discussed how the Deferred Sales Trust (DST) is a specialized form of Installment Sale under IRC 453. Under an installment sale to a DST Trust, the entire course of the transaction and its continued operation revolves around a secured installment note in favor of the Seller. The term ‘secured’ means that all of the assets held by the Trust … [Read more...] about How are DST Funds Protected?