The Deferred Tax Strategy

A Unique Tax Strategy Tailored for
Highly Appreciated Assets

For over 25 years, the Deferred Tax Strategy has been a legal, proven 1031 Exchange alternative, or a way to protect your 1031 Exchange from failing. The simple elegance of the Deferred Tax Strategy applies a lawful and accepted process to allow the seller of a business to defer capital gain taxes due at the time of sale over a period of time selected by the seller/taxpayer in advance. This tax strategy uses a 100-year-old tax code under IRS code 453, which is a form of an installment sale, paired with a specialized trust which acts as a third party, so at the time of the sale you don’t receive constructive receipt of the asset, which would be taxable by the IRS. This is not monetized installment sale.

Ultimately, the Deferred Tax Strategy has the potential to generate substantially more wealth than a direct or taxed sale.