Other People's Money
Back to library
Loophole

Deferred Sales Trust (DST)

Sell a business/property, defer all cap gains, invest in anything.

Overview

Sell the asset to an irrevocable trust in exchange for an installment note. Trust invests the proceeds in ANY asset class (not just real estate like a 1031). You pay tax only as installments are received. IRC §453 backed.

Best fit
Business sellersHighly appreciated stockReal estate sales >$1M
Estimated impact
20–37% cap gains deferred, potentially indefinitely

Click Generate advisory deep dive for mechanics, IRC citations, a step-by-step execution plan, a worked numeric example on your profile, costs, risks, and this-week actions.

More loophole strategies

See all Loophole strategies
OPM