Deferred Sales Trusts: Tax Deferral Strategies for the Sale of Appreciated Assets
Course Description
Deferred Sales Trusts have gained increasing attention as a planning strategy for taxpayers looking to defer capital gains tax on the sale of highly appreciated assets. This course provides a practical overview of how these arrangements are structured, the tax rules that support them, and the circumstances in which they may be considered.
Participants will examine the installment sale principles under IRC Section 453, the roles of the seller, trust, trustee, and purchaser, and how gain recognition may be deferred over time. The course will also address the potential benefits and drawbacks of Deferred Sales Trusts, key transaction risks, areas of IRS concern, and important planning considerations for tax professionals advising clients on significant asset sales.
Objective
Upon completion of this course, participants will be able to:
- Explain how a Deferred Sales Trust is structured
- Identify the tax rules underlying the strategy
- Describe how installment sale treatment may defer capital gain
- Evaluate situations in which a Deferred Sales Trust may be appropriate
- Recognize significant tax, legal, and economic risks
- Identify planning issues and potential red flags
Major Topics
- Overview of Deferred Sales Trusts
- IRC Section 453 and installment sale treatment
- Structure and parties involved in the transaction
- Timing of gain recognition
- Potential planning benefits and limitations
- Tax risks and IRS considerations
- Comparison with other tax-deferral strategies
- Practical planning considerations
Designed For
CPAs, EAs, tax professionals, financial planners, and other professionals advising clients on the sale of appreciated assets
"Our best deal is always to become a monthly subscriber"
*Self-Study recording available for IRS CE Credit only (NO CPE)
NASBA Field of Study: Taxes
IRS Program #: 7Q3WU-T-00987-26
CTEC Course #: 6248-CE-00343
Arthur Werner
,
JD, MS
Arthur Joseph Werner, JD, MS (Taxation), is the president and is a shareholder in the lecture firm of Werner-Rocca Seminars, Ltd. Mr. Werner’s lecture topic specialties include business, tax, financial and estate planning for high net worth individuals.
In addition, Mr. Werner is a former adjunct professor of taxation in the Master of Science in Taxation program at the Philadelphia University.
Mr. Werner received his B.S. in Accounting and his M.S. in Taxation from Widener University. He holds a J.D. in Law from the Delaware Law School.
Mr. Werner lectures extensively in the areas of Estate Planning, Financial Planning, and Estate and Gift Taxation to Certified Public Accountants and Financial Planners and has presented more than 3000 eight-hour seminars over the past twenty-five years as well as numerous webinars and video presentations. Mr. Werner has been rated as having the highest speaker knowledge in his home state of Pennsylvania by the Pennsylvania Institute of Certified Public Accountants, was awarded the AICPA Outstanding Discussion Leader Award in the State of Nevada, the Florida Institute of CPAs Outstanding Discussion Leader Award, and the South Carolina Association of CPAs Outstanding Discussion Leader Award.
Recommended Webinars
