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Throughout his career in law, investments, financial advisory, and estate planning, Andre Pennington has become all too familiar with what his business owner and investor clients must constantly face: taxes. Yet, as a well-established national tax lawyer, he knows that the IRS has the authority to provide the kind of relief these clients need.
As a principal for 453 Deferred Sales Trust Powered by Pennington Law, Andre makes it his priority to bring this investment strategy — the 453 Trust, also known as a Deferred Sales Trust — into his clients’ lives. It allows high-net-worth individuals, small business owners, and property investors across the U.S. to have something beneficial for their financial future.
“So many avenues of taxation impacting a business owner’s life, from personal and business income taxes, to taxes on sales and use, real estate, and tangible business property,” Andre explains. “With a 453 Trust, we can help to minimize taxes on the sale of their appreciated business, real estate, cryptocurrency, or market investments.
“By leveraging this proven legal strategy, business owners and high net worth individuals can retain more of their hard-earned wealth and plan for a financially secure future.”
Giving Investors the Keys to a Financially Sound Future
As one of the country’s premier 453 Trust strategists, Andre has positioned clients to be on the right road for optimized long-term financial and tax planning. The difference, he says, is how his practice — which includes co-principal Franco Tenerelli and a team of tax and investment professionals — is designed.
“We handle irrevocable trusts, professional third-party trustee duties, financial reinvestment, and tax filing under one roof,” Andre says. “Most companies leverage different professionals with different agencies, but we have built an IRS-compliant program. This prevents the kind of mismanagement that other general practices could unknowingly — or, worse, knowingly — find themselves doing.”
The way a 453 Trust is set up is simple, Andre says. First, a client sells their property (for example, a business, real estate, or valuable, highly appreciated assets such as cryptocurrency) to a trust, in return for installment payments over a set period. The client then defers their capital gains taxes, which offers flexibility in how and when they receive a steady income stream. Deferring taxes means the client can reinvest their full sale proceeds and potentially grow their wealth.
Well-Rounded on High-Value Tax Strategies
What gives Andre an edge is his background. He served as a trial advocacy instructor, government appellate counsel, and estate planning attorney for the U.S. Air Force. Andre’s extensive time before the court includes over 75 jury trials at the state, military and federal levels. He also has the merit of being within the top 5 percent of trial attorneys in the Air Force.
Andre attributes the Air Force’s core values — Integrity, Service, Excellence — as his own guiding principles in his professional life. “My time in the Air Force JAG Service was crucial in molding my initial values and laying the foundation for being the best in my fields,” he explains.
There are indeed many fields for which Andre can count. He owns an investment firm (Universal Wealth Management), an insurance company (Universal Wealth), a tax advisory company (Universal Tax Advisors), a third-party trustee company , and an asset protection and estate planning law firm (Pennington Law). However, each of these ventures has one thing in common: a focus on high-value tax strategies that his clients can trust.
National Recognition for Excellence
Andre’s clients aren’t the only ones who sing his praises. He holds numerous national honors and awards for his work, including:
- Best Deferred Sales Trust Law Firm in the U.S. of 2024 by Best of the Best;
- Acceptance to the Forbes Financial Council;
- Being named as an Inc 5000 Entrepreneur in 2024;
- High designations from Super Lawyers and Best Attorneys of America;
- Recognition as a Top Rated Lawyer;
- A ranking on the America’s Most Honored Lawyers list by the American Registry (an honor reserved for less than 1% of attorneys)
- Recognition in The New York Times as a Power Lawyer by the Lawyers of Distinction;
- Recognition in USA Today as a Power Lawyer by the Lawyers of Distinction;
- Recognition in The Wall Street Journal as one of the 2024 Most Influential Attorneys by the Lawyers of Distinction;
- Inclusion as a Marquis Who’s Who;
- Selection as Litigator of the Year 2021 by the American Institute of Trial Lawyers;
- Recognition from Elite Lawyers;
- Being named an AV Preeminent Attorney and Client Champion Platinum (highest designations) by Martindale-Hubbell; and
- Designation as a Martindale-Avvo Rated Top Lawyer
In addition to his tax, financial, and investment enterprises, Andre also serves as a part-time Judge (Judge Pro Tem) with the Arizona Superior Court of Arizona for Maricopa County.
A Surprise, Arizona, resident since 2011, Andre is married to his stunning wife, Amanda, and has six children — two sons and four daughters — and is a brown belt in Brazilian Jiu Jitsu.
Education
- California State University, Fullerton, B.A., 2003
- Loyola Law School, Los Angeles, Juris Doctor, 2006
Admitted
- Colorado, 2006
- U.S. Court of Appeals for the Armed Forces, 2007
- Air Force Court of Criminal Appeals, 2007
- Arizona (Probate and Trust Section Member), 2016