https://www.okbar.org/barjournal/feb2019/obj9002hallman/ Deferred Sales Trust is a tax savings strategy utilizing the installment sale treatment under IRC 453. A DST allows the taxpayer to defer the capital gains tax on the sale of highly appreciated assets, the sale of a closely held business or the sale of real estate. A Deferred Sales Trust is utilized to facilitate the sale of the asset in exchange for an installment note. Tax Attorney, Dawn Hallman, is a leader in tax and estate planning. Attorney Hallman explains the mechanics of Deferred Sales Trusts and the problems that can occur when not done correctly. This is a two part video - so be sure to find "Deferred Sales Trust Overview" on this channel. Dawn D. Hallman is the Principal Attorney and founder of Hallman & Associates. As a nationally recognized estate planning attorney, with a background in tax, Dawn has extensive experience helping clients with all facets of business, tax, and estate planning. She has advised thousands of clients regarding their estate plans. Rated as an AV Preeminent Attorney™ by Martindale Hubbell, Dawn creatively and effectively addresses the estate and tax planning needs of high net worth families. She possesses a robust tax background, holding both an accounting and law degree from the University of Oklahoma. Prior to opening Hallman & Associates in 2000, Dawn maintained a tax practice for several years. Her tax and business law background make her uniquely qualified to advise clients on complex estate, tax and business planning matters.