Structured Installment Sale Intro-MetLifeThe 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… Structured Installment Sale Whitepaper-MetLifeThis 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… Structured Installment Sale Business Sale-MetLifeThis 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… Structured Installment Sale for Buyers-MetLifeAs 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… Structured Installment Sale Real Estate-MetLifeMary 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… Structured Installment Sale White Paper Funded with an Istructure AnnuityAn installment sale is form of a sale that can deliver substantial tax benefits to the seller and potentially lower the purchase price for the buyer. An installment sale involves the sale of certain types of property, typically a business or real estate Non-Qualified Assignments and Structured Installment Sales- Independent LifeThe term “qualified assignment” is defined for tax purposes by IRC Section 130. “Qualified assignment” means that the defendant or its liability insurer (1) first gives the claimant a promise to pay money in the future…
