SMA WEALTH TRUST
The SMA Wealth Trust is a proprietary, trade-secret tax structure designed specifically for the sale of highly appreciated assets — real estate, businesses, public securities, cryptocurrencies, and more. It allows sellers to defer capital gains taxes while receiving periodic distributions and redeploying the proceeds based on a custom-tailored Investment Policy Statement.
Unlike traditional sales that trigger immediate tax liability, the SMA Wealth Trust creates a structured sale that delivers financial flexibility, immediate tax alpha, and opportunities for strategic reinvestment.
What the SMA Wealth Trust Addresses
When you sell a highly appreciated asset — real estate, a business, stock, or crypto — the capital gains tax can represent a significant portion of the proceeds. The SMA Wealth Trust is a planning structure designed to address three areas that matter most to sellers of substantial assets.
Capital gains taxes are tied to when proceeds are received. The structure is built around the timing of those payments rather than a single taxable event at sale.
Distributions can be scheduled to align with your financial goals, allowing income to be taken over time instead of all at once.
The approach relies on long-standing IRS tax codes and is supported by documentation and audit defense for each transaction.
Whether this structure fits depends on your specific assets, goals, and timeline. Our team can walk you through the details and answer your questions.
Investment Flexibility
A key advantage of the SMA Wealth Trust is its adaptability. The terms of your arrangement can be modified to suit your changing financial needs — take regular income, defer payments entirely, or create a custom payment schedule (rules apply).
You can even direct the trust to invest in real estate or a business that you control, providing exceptional flexibility (specific rules apply).
The Trust Can Invest In:
Strategic Applications
The SMA Wealth Trust can be tailored to meet a variety of financial goals.
After years of building your company, a sale can trigger a substantial capital gains liability all at once. By selling through the Trust, founders and owners can defer that tax, keep more of the proceeds working, and structure income on their own timeline — whether transitioning to retirement or funding the next venture.
Highly appreciated or concentrated stock positions — including company equity, RSUs, and long-held portfolios — can be sold and diversified without an immediate taxable event. Reduce single-stock risk and reposition into a broader mix of assets while deferring the capital gains tax.
Sell your property, defer 100% of the capital gains, and put the proceeds to work on your own timeline — no 45/180-day deadlines, replacement-property requirements, or 'boot' tax. It offers flexibility a 1031 Exchange can't, including the ability to downsize or step away from active ownership entirely.
Cryptocurrency, fine art, collectibles, and other appreciated holdings can also be sold into the Trust. Consolidate proceeds from multiple assets over time into a single structure, then redeploy those tax-deferred funds across new opportunities — transitioning between asset classes without triggering an immediate tax event.
Credibility & Audit Defense
The SMA structural framework is supported by an unparalleled institutional track record.
Of trusted experience in high-impact tax strategies and asset structuring.
In strategies successfully implemented at scale.
Clients who have trusted these frameworks to compound wealth tax-deferred.
IRS and State audits successfully defended with 0 unfavorable determinations.
Audit Defense Included
Full audit defense coverage is built in for the life of the strategy. If the IRS questions the transaction, a dedicated team of expert tax attorneys will defend the structure at no cost to you.
See Your Potential Savings
Get a personalized analysis of how much you could defer with the SMA Wealth Trust strategy.
Launch CalculatorImportant Note: Tax laws are complex and vary based on your personal financial situation. Before implementing any tax strategy, we strongly recommend consulting a qualified tax professional to evaluate its suitability and specific consequences for you. Please note that no tax strategy can guarantee a profit or protect against market losses.
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