Deferred Sales Trust

Uses a combination of tax law (IRC 453) and Trust Law. With this tool, taxation can be deferred on virtually any highly appreciated asset such as a personal residence, land, ranches, farms, investment properties, and even a vacation home. Livestock, crops, airplanes, collectibles can also be included. In addition, the money can be invested in the trust and the seller can now receive a taxable income flow from all of the proceeds and only pay taxes on the money received.