Structured Installment Sales

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A structured installment sale is valuable tool to assist in the disposition of Real Estate in situations where a IRC 1031 exchange proves a hndrance.  Structured installment sales help mitigate the amount of equity subject to the current tax on business or property sales that qualify for installment treatment (pursuant to IRC 453.

A structured installment sale permits sellers to defer recognition of gains on the sale of a real property or a business. These gains, including federal, sttae and Affordable Care Act obligations, can be deferred to the tax year in which the sale proceeds are actually received by the seller..

Please note that recaptured depreciation cannot be structured as part of a structured installment sale.

Thorugh our strategic reltionships, there are a number of solutions for structured installment sales, which inlude fixed guaranteed structured settlement annuities from MetLife