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  • As soon as practical, please add the following into your LOI or purchase and sales agreement via an addendum, “The Seller has a right to a Deferred Sales Trust™ at no additional cost to the buyer.” Please note this is step one. See below for 2nd crucial step.
  • If you are selling an investment property, please add ASAP, “The Seller has a right to a 1031 exchange or a Deferred Sales Trust™ at no additional cost to the buyer.” 
Please send an email introducing Capital Gains Tax Solutions (Brett Swarts) to Escrow, Broker(s), 1031 Accommodator, Attorney, or anyone else who is helping you to close your transaction.



Once the new Deferred Sales Trust™ is set up for you, we will need an addendum to the sales contract to specify the specific Deferred Sales Trust™ that is being assigned your interest in the asset. For this, we will need contact information for your business professional, attorney and escrow officer.

Example: Specific “Marin 2021 DST” will need to be added to an addendum.

⚠️“DO NOT SIGN” any removal of all contingencies until the specific Deferred Sales Trust™ has been created and it has been added to the PSA or addendum.

  •  Purchase and sale agreement and all addendums
  • Copy of LLC formation documents & partnership agreements if any.
  • What would you like to name the Deferred Sales Trust™? (This is like naming a business entity but adding “Trust” at the end rather than LLC or Inc.)
Please email us a copy of your 1031 exchange agreement (or instruct your accommodator to email me a copy). *if you are in a 1031 exchange. A good rule of thumb is “do not sign” anything further in your deal until you have spoken with Capital Gains Tax Solutions or DST attorney.