Tax Efficiency Services


1LessTax * Pay No Tax * Efficiency Alternatives - Definitions - Scenario 453 TDCO (Tax Deferred Cash Out),

also known as 453 MIS (Monetized Installment Sale), 453M or M453 (M=Monetized)


When Planning, Transferring, Flipping or Selling Any Property or Business

Summaries of Alternatives For Diversification While Saving Tax Expense


Protect Income                  Reduce Tax Burden                      Protect Taxable Gains – Ken Wheeler Jr.

Background includes 15 years as a commercial contractor constructing buildings and agriculture business facilities in the Midwest. For the next 25 years was a business broker and financial advisor involved in assisting business and property owners to sell, merge or acquire (mergers and acquisitions) and fund (investment banking). We consistently had challenges to transfer ownership and maintain wealth. The end goal challenge generally included an efficient tax and estate plan. Am not a CPA but worked with CPAs and tax attorneys to plan. A CPA and attorney are much like a doctor. Unless one can tell them exactly where it hurts they generally volunteer little. What they tell us is within the scope of their practice that generally does not work extensively with property transfer tax code. My experience is with transferring property and keeping our money, i.e. saving tax money within the tax code. A CPA/tax advisor generally knows their client’s tax details. We can be assistants to tax advisors and a client to minimize taxes when it is a goal.


When selling any type assets and properties we have several advanced tax efficiency alternatives.

  1. IRC §453 Installment Contract Sale (for some property one can delay paying capital gains, not always depreciation recapture tax) over a period of time (deferral). Any amount acceptable as efficient to parties.

  2. IRC §453 TDCO contract for most property and businessses; reinvest in all assets or keep proceeds. Depreciation recapture is a challenge. $1M+ minimum gain or acceptable proceeds to owner. Tax Deferred, Cash Out. Energy rehab for potential recapture tax deferral.

  3. Sales Proceeds Trust SPT Monetized IRC §453 Contract Sale requires third party trustee-for most property. Must reinvest in business investment (the goal is to place proceeds into insurance securities products continuing inflexibility). Depreciation recapture is a challenge. $1M+ or acceptable to owner.  KW does not recommend.

Specialized Tax Attorney & CPA recommended.


4.  Legacy Plan Contract is a form of Deferred Sales Trust, DST Similar to above. Proceeds to a managed trust paid out over time. Included in estate. Avoid probate for all property-assets. Prevent beneficiary conflict or heirs challenged at handling money. KW does not recommend unless insured as Legacy Plan Contract


Internet-Video Sources

  1. Deferred Sales Trust  Detail: &

  2. More Deferred Sales Trust  Detail:

  3. Comparison Model of the Deferred Sales Trust (DST) versus a Charitable Remainder Trust (CRT)

  4. (Monetized 453M) at 1031FEC  This Is Not a Deferred Sales Trust!  Not recommended for Section 1245 property.

  5. Commercial Real Estate Accelerated Depreciation:  and

  6. Cost Segregation: Business deductions using cost segregation and accelerated depreciation.

Your CPA always recommended for tax consultation.

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There may be a more suitable or appropriate tax structure depending on your circumstance. We would like to have one of the Estate Planning Team's tax specialists discuss your specific circumstances and goals with you.

For a FREE tax savings analysis for a commercial or investment property, or a stock or a business you own Go here

We include a non-disclosure confidentiality document for doing business. We are searching for long term integrity associates with common goals.  Look forward to knowing you and your goals.

Confidentiality-Non Disclosure Agreement

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Site Contents: 


Page 2  (What We Do- Basic Tax Options) 

Page 3 (Tax Alternatives)

Page 4 (Sale-Leaseback)

Page 6 (Short Sale-Foreclosure Definitions)

Page 7 (More Tax Reduction Rules)   

Page 8 (Probate-Titling-Land Trust)

Page 9 (Business)

Education (by PowerPoint)

Business Page:  Business

CPA Page: Tax Credits & 1202

 Asset Team: Advisors in One Stop

Sell Annuity: Avoid Massive Tax

I-Meet Schedule (1LessTax Informational Meetings)  

1031FEC Page: (Net Investment Income Tax)

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Certified Probate Real Estate Specialist

Ken Wheeler Jr. Mobile (515) 238-9266

Business Entry-Management-Exit Plans - BEME

Tax Reduction - Legal - Estate - Tax - Exit Strategies & Planning

M&A     Property Management Intermediary

Your Own Tax Advantaged Opportunity Zones

Financial Exchange Coterie   

Florida International Trade Center

526 Station Way   Sarasota, FL 34233

Phone 800-333-0801 -  Fax: 888-898-6009

Trust Office (941) 363-1375

Licensed Real Estate Broker    Asset Tax Advisor

Contact us for free consultation

Tax and Legal Advisors always recommended. 

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