How to Incorporate Deferred Sales Trusts Into Your Business to Increase Real Estate Listings and Business Sales. Replay the webinar hosted by Greg Reese of Reef Point, Inc … [Read more...] about [Video] How to Incorporate Deferred Sales Trusts Into Your Business to Increase Real Estate Listings and Business Sales
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?
Deferred Sales Trusts are an excellent solution for paying less capital gains tax from sales of high value assests. Replay the webinar hosted by Greg Reese of Reef Point, Inc … [Read more...] about [Video] Saving an Additional 10 Percent in Taxes with the DST
Generally, the terms of note will be Seller driven and the resulting terms must be reasonable and commercially viable. The initial term we would offer would be anywhere from 1 year to 10 years… Seller picks their desired term. The payback structure is very flexible in that the seller could: defer receiving payments for up to a couple of years or so; take a partial or full … [Read more...] about How Do You Structure Repayment Terms for a Deferred Sales Trust Installment Note
Bifurcated Exchanges into a 1031 Exchange and a Deferred Sales Trust with the possible use of a Delaware Statutory Trust for the 1031 Exchange Upside Replacement Property The usual 1031 jargon is "up in value, up in loans". In a bifurcated 1031 exchange you are doing 2 transactions- (1) a 1031 exchange and (2) a DST. The 1031, in order to qualify as fully deferred, tax … [Read more...] about Bifurcated Exchanges into a 1031 Exchange and a Deferred Sales Trust