Deferred Sales Trust™


Thinking of selling, but hesitant due to possible capital gains taxes? Haven’t found a like-kind property to buy in the required 1031 Exchange window? If you own a business or real estate with a large amount of gain and are not selling your property for the above reasons, then you may want to consider a Deferred Sales Trust™.

Unlocking Financial Opportunities

At PHD Financial, we understand the complexities of capital gains tax deferral and the significance of preserving your hard-earned wealth for future generations. With the Deferred Sales Trust™, you have the flexibility to defer taxes legally while generating additional wealth over time. Whether you own real estate, commercial properties, businesses, or other high-value assets, this trusted program offers a range of benefits that include tax deferral, estate planning advantages, retirement income options, and reduced ownership risks.

Maximize Your Financial Potential

The DST provides a legal and established method to allow a property seller to defer capital gains taxes, due at the time of sale, over a period that is selected by the seller/taxpayer in advance.

Deferring taxes, legally, is not new. Some commonly used tax deferral methods include 1031 Exchanges, charitable trusts, and traditional seller carry-back installment sale contracts. Trust law predates the formation of U.S. law and tax law. Various types of trusts are used by millions of Americans to protect and preserve their wealth for themselves and their heirs.

The Deferred Sales Trust™ can be used with any kind of entity-LLCs, S or C election corporations, as well as individuals who own real estate, rental properties, vacation homes, commercial properties, hotels, land, industrial complexes, retail developments, and raw land, to name a few.

Over time, the Deferred Sales Trust™ has the ability to generate substantially more wealth than a direct and taxed sale.


  • Exit Strategy: For the sale of appreciated Real Estate, a Business, Collectible, or other high-value asset & not repurchase the same asset class..
  • 1031 Exchange Alternative: Trade into more real estate, and park your sales proceeds indefinitely for the right deal.
  • 1031 Exchange Rescue: A way out from an exchange that has no suitable upside available in time or is in jeopardy of failing.


  • Tax Deferral: When the appreciated property or capital assets are sold, capital gains tax on the sale is generally deferred until the Seller (Taxpayer) receives the payments.
  • Estate Tax Benefits: Maintains Family Wealth When properly structured, the principal inside the subject installment sales note can be preserved with “interest only” or partial principal payments creating the potential to pass on a large portion of the note principal to your legal heirs with proper estate planning.
  • Retirement Income: Provides a stream of income that can be used as retirement income.
  • Reduce Risk Associated with Ownership: By utilizing the DST, you have taken an otherwise “exposed” or liability-prone asset and converted it to a “no-liability” asset. Leverage your estate for your heirs including the ability to use Life Insurance as an asset with your DST.

Empowering Your Financial Future

Experience the benefits of tax deferral, estate planning security, and enhanced financial flexibility with the Deferred Sales Trust™ by PHD Financial. Our team of experts is dedicated to guiding you through this innovative approach to asset management, providing tailored solutions that align with your long-term financial objectives. Contact us today to learn more about how the Deferred Sales Trust™ can optimize your financial portfolio and pave the way for a secure and prosperous future.

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