Deferred Sales Trust Lawyer in Scottsdale, AZ
Tax Deferral & Wealth Preservation Strategies for Clients Throughout Arizona and New Jersey
Selling a highly appreciated asset in Scottsdale or the surrounding East Valley shouldn't mean handing over up to a third or more of your profit to tax authorities. Whether you are liquidating a high-end commercial property in the Scottsdale Airpark, selling a lucrative medical practice in Paradise Valley, or exiting a fast-growing tech startup in Maricopa County, capital gains taxes can severely impact your financial future.
A Deferred Sales Trust (DST) is an authorized financial and legal structure under IRC § 453 (installment sales) that allows high-net-worth individuals, business owners, and real estate investors to defer capital gains tax liabilities, keep their full capital working for them, and transition seamlessly into passive income streams.
At Tomczak Law, led by attorney Gregory E. Tomczak, we provide tailored wealth-preservation strategies that align Federal tax laws with Arizona state tax realities.
Reach out to our team online or call us at (602) 207-8672 to explore how a Deferred Sales Trust can help you defer taxes, protect your assets, and secure your financial future. We accept cases in Scottsdale, Phoenix, and throughout Maricopa County.
Meet Your Scottsdale Deferred Sales Trust Attorney: Gregory E. Tomczak
When navigating complex transactions under federal and state tax codes, working with an experienced trial attorney and legal strategist is essential.
Attorney Gregory E. Tomczak brings over two decades of multifaceted legal and financial experience to every asset sale. A graduate of The George Washington University Law School (J.D.) and Rutgers University (B.A., magna cum laude), Greg is licensed to practice in Arizona, New Jersey, and New York, as well as multiple federal courts.
Greg is the right DST legal advocate for you because of his:
- Prosecutor’s Insight & Trial Experience – Early in his career, Greg served as an assistant prosecutor, giving him deep insight into government enforcement and regulatory tactics. With over 21 years of practice, he has served as lead counsel in complex jury trials, civil litigation, and white-collar regulatory defense.
- High-Stakes Legal Representation – Greg has been called upon to represent high-profile clients on intricate legal matters, including the former General Partner of the New York Yankees and top-ranking government officials.
- Dual Legal & Financial Credentials – In addition to his legal practice, Greg is a Series 65 Licensed Investment Advisor and licensed insurance producer. This rare dual capability allows him to evaluate both the strict legal mechanics of IRC § 453 and the long-term wealth preservation goals of a DST.
- Industry Recognition – Greg was recognized by the New Jersey Law Journal as one of the Top 50 Attorneys Under 40 and acknowledged by The American Registry as one of America’s Most Honored Lawyers.
- Tailored Legal Structuring – Our team has extensive experience crafting and reviewing essential trust instruments to ensure complete legal soundness and regulatory compliance. We address the unique needs of your specific asset class, tailoring the trust structure to maximize tax deferral while protecting your principal.
- Proactive Tax Compliance – Because explicit IRS guidance on DSTs is limited, improper structuring can expose sellers to audit risks or the loss of deferral benefits. Greg provides rigorous legal guidance to ensure your transaction strictly aligns with Section 453 principles and federal tax rules.
Your Partner in Growth
Solutions Tailored to Your Business
-
Personalized Legal Strategies
We focus on creating strategies tailored to your specific goals, offering dedicated service that adapts to your unique needs.
-
Former Prosecutor Experience
Greg Tomczak brings a prosecutor’s insight and tenacity to every case, using his knowledge of government tactics to your advantage.
-
Preparing Every Case for Trial
We approach every case as though it’s headed for trial, ensuring a strong position for negotiation or courtroom proceedings.
-
Complex & High Profile Cases
Our team handles intricate legal matters with precision and determination, whether managing disputes, investigations, or litigation.
Navigating Tax Nuances: Federal, Arizona Flat Tax, and NIIT
When selling a high-value asset in Scottsdale, your overall tax bill isn't just limited to the base Federal capital gains rate.
Sellers face a layered tax structure that quickly eats away at sale proceeds:
- Federal Capital Gains Tax – Up to 20% on long-term capital gains for high earners.
- Net Investment Income Tax (NIIT) – An additional 3.8% Medicare surcharge under federal tax guidelines.
- Arizona State Income Tax – A flat rate of 2.5% on taxable capital gains generated in the state.
- Depreciation Recapture – Up to 25% on real estate investments where depreciation was claimed over time.
Our team at Tomczak Law understands the exact financial drain you face and how a DST protects your entire net exit payout.
Strategic Asset Sale Scenarios in Scottsdale & the East Valley
A DST provides flexible tax strategies across various asset types throughout Maricopa County, including:
- High-End Commercial Real Estate – Selling office plazas, industrial warehouses, or retail units near Old Town Scottsdale, Kierland, or North Scottsdale Corporate Parks.
- Luxury Investment Portfolios – Exiting high-end residential rentals or vacation property portfolios in Scottsdale, Paradise Valley, and Phoenix without needing to reinvest in like-kind property.
- Closely-Held Businesses & Medical Practices – Selling a dental practice, law firm, engineering firm, or biotech startup where 1031 exchanges do not apply.
- Alternative High-Value Assets – Deferring taxes on digital assets, art collections, land development parcels, or private equity shares.
Ongoing Support Through Tax Law Changes
Tax laws are constantly evolving, and your DST must remain compliant through these changes. Similarly, new compliance requirements might demand additional reporting or restructuring to remain within legal boundaries. Our attorney monitors legislative developments, advises on any necessary modifications, and helps you maintain the trust’s benefits while staying within the law.
Maximize Your Tax Savings with a Knowledgeable DST Attorney
A successful Deferred Sales Trust starts with a legal team you can trust. At Tomczak Law, we combine skills in managing high net worth estates with experience across a wide range of industries, including corporate services, real estate, health care, government contracting, and manufacturing. Our clients range from individuals and small businesses to large multinational corporations, demonstrating our ability to handle complex financial needs.
Ready to learn more about deferring capital gains and safeguarding your wealth? Call us at (602) 207-8672 or contact us online.
