What is a Structured Installment Sale?
The Structured Installment Sale is an annuity that allows you to defer potentially large capital gains tax and receive guaranteed installment payments over time. This installment sales approach allows you to choose what amount you’d like to receive now and how much you’d like to put into an annuity. The payment stream can be set to fit more immediate needs or help plan for the longer term, like retirement.
For a transaction to qualify as a Structured Installment Sale, it must be an eligible property in which you receive at least one payment after the tax year of the transaction.
Eligible property sales include, but are not limited to:
- Sale of Real Estate:
- Personal Property (e.g. a home)
- Commercial Property (e.g. an office or apartment building, a retail store, farm lands, etc.)
- Sale of a Business (e.g. dental or veterinary practice)
Sellers should consult with their tax advisors to determine if a prospective sale qualifies for our Structured Installment Sale product.