The Deferred Sales Trust is a legal contract between you and a third-party trust in which you transfer real property, personal property, or a business to the Deferred Sales Trust created for you. This is in exchange for the Deferred Sales Trust’s contractual promise to pay you a certain amount over a predetermined future period in the form of an installment sale note or promissory note. It is often referred to as a “self-directed note” because you control the note’s terms. The Deferred Sales Trust gives you the ability to negotiate your capital gains tax exposure, reinvestment terms of the sales proceeds, and installment payments made from the Trust.
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