Benefits of section 453 Deferred Sales Trusts vs a 1031 exchange

1031 Rule 1: Like-Kind Property

Section 1031 allows only "Like-Kind" property exchanges. An Albiron Deferred Sales Trust eliminates this restriction.

1031 Rule 2: Investment or Business Property Only

An Albiron Deferred Sales Trust allows for personal property as well, in contrast to section 1031 which allows only business property.

1031 Rule 3: Greater or Equal Value

Section 1031 only creates benefit if the future property exchanged into, is worth more than the property exchanged out of. An Albiron Deferred Sales Trust has no restrictions on the value of future property invested in.

1031 Rule 4: Must Not Receive "Boot"

An Albiron Deferred Sales Trust follows the guidelines of the IRS and is not concerned with this.

1031 Rule 5: Same Tax Payer

An Albiron Deferred Sales Trust allows for additional beneficiaries whereas section 1031 does not.

1031 Rule 6: 45 Day Identification Window

There are no Identification restrictions to a Albiron Deferred Sales Trust.

1031 Rule 7: 180 Day Purchase Window

Section 1031 requires the property exchange to occur within 180 days but there are no timeline restrictions on an Albiron Deferred Sales Trust.