In this article, Luecke and Hindert seek to provoke discussion about the differences between properly executed structured installment sales and monetized installment sales, positing that the former are legitimate transactions while the latter are not.

When landowners decide to sell, the prospect of a hefty tax bill can quickly dampen the appeal of the transaction—capital gains taxes on appreciated property can erode a sizable chunk of the proceeds, leaving less for retirement or reinvestment. Structured installment sales offer a compelling opportunity to ease this burden

Sean Whitehead discusses structured installment sales on BizBuySell, explaining how they allow sellers to spread out payments for a business sale over time, offering tax benefits and flexibility while providing buyers with manageable payment schedules.

Independent Lifes’ Patrick Hindert writes a comprehensive article about structured installment sales funded by a ISTRUCTURE Annuity

Mary is 48 years old and wants to reduce her real estate holdings, so she decides to sell her childhood home in Florida. Upon putting it on the market, she accepted an offer of $4,250,000. The property’s adjusted basis is $1,900,000 and…

The Structured Installment Sale is an annuity designed for sellers of eligible properties like real estate or businesses, enabling them to defer substantial capital gains taxes while converting the sale proceeds into a guaranteed, market-immune…

This whitepaper from MetLife explores the Structured Installment Sale, detailing U.S. IRS guidelines that enable this tax-deferral option for property sales, and provides a step-by-step guide on how to structure such a transaction to convert capital gains into a steady, guaranteed income stream…

This article explains how a small business owner can use a Structured Installment Sale to sell their business, such as a dental or veterinary practice, and defer capital gains taxes. It describes a process where the seller agrees with the buyer to receive the sale proceeds in periodic payments over time instead of a lump sum…

As part of the property transaction, the seller has proposed a Structured Installment Sale (SIS)1, which converts some or all of the purchase price into a stream of payments over time and allows a third party to manage those payments for…