[quote=flu][quote]
First, Investors must realize that the Deferred Sales Trust is a relatively new tax-deferral strategy. It should only be used by sophisticated investors who can understand and accept the risk of using a new and untested tax-deferred strategy.

Generally, the 1031 Exchange is a better tax deferred strategy for most investors. However, the Deferred Sales Trust may be an alternative tax-deferred strategy when you do not wish to, or can not, acquire like-kind replacement property through a 1031 Exchange.

[/quote]That’s what got my attention and curiosity[/quote]

That is something different. The name seemed to perfectly fit the 1031 accommodator trust. I’m not sure what the upside to it is other than deferring tax and deferring cash. If appreciation remains in the hands of the seller, no way it can pass muster. Sounds like a way for someone else to get a piece of your money. Kind of like paying a third party to help you save money with weekly mortgage payments instead of monthly.