Structured Installment Sales
Contact Us
Phone: 845-638-1235
Email: [email protected]
Main Office
250 West Nyack Road
Suite 102A
West Nyack, NY 10994
Thinking of Selling Your Business or Real Estate?
A structured installment sale can spread out your tax obligation and provide guaranteed income for years after closing.
Why Structure My Sale?
- A business or property sale can provide income for the seller long after the purchase agreement is signed.
- The seller's income tax obligation can be spread over future years.
- The buyer can transfer the obligation to make payments to the seller by using a funding agreement.
What Is a Funding Agreement?
- A guaranteed insurance contract.
- Payments provide a steady stream of income regardless of market performance.
Benefits and Best Practices
- The seller can maximize the worth of the business.
- The purchase agreement is between the buyer and seller only.
Payout Options
- All payments are guaranteed.
- Cost-of-living adjustments (COLAs) are available.
- Commutation of payments.
Requirements
- Due diligence questionnaire
- Application
- Assignment agreement
- Buyer and seller statement
- Copy of the purchase agreement
- $100,000 minimum premium
How It Compares
| Strategy | What it does | Asset types | Access to cash | Main limitation |
|---|---|---|---|---|
| Structured installment sale | Spreads gain over the payment years under §453 | Business, real estate, other qualifying assets | Fixed schedule; optional lump sum at closing | Schedule is locked once set |
| 1031 exchange | Defers gain by rolling into like-kind property | Investment real estate only | None; proceeds must be reinvested | Strict deadlines; stays in real estate |
| Delaware statutory trust | A passive 1031 replacement property interest | Investment real estate only | Distributions, but the interest is illiquid | No control; still a real estate holding |
| Charitable remainder trust | Trust sells tax-free and pays the donor an income stream | Most appreciated assets | Annual payout for life or a term | Irrevocable; remainder goes to charity |
| Outright sale | Full gain recognized in the year of sale | Any asset | Full proceeds immediately | Largest single-year tax hit |
Ready to Explore a Structured Sale?
Talk with Brett Newman about whether a structured installment sale fits your business or property sale.
Email BrettCall 845-638-1235This material is general in nature and is provided for educational purposes only. It is not financial, legal, accounting or tax advice. Guarantees are based on the claims-paying ability of the issuing insurance company. Products may not be available in all states, and features may vary by state. Consult the appropriate professional about your situation.
Experience matters
Expert Support for Every Settlement Need
Structured Settlements
Turn settlement proceeds into long-term financial security. We design tax-free, flexible payment plans that protect your future and provide guaranteed stability.
Qualified Settlement Funds (QSF)
Gain time and control during complex settlements. Our QSF administration streamlines distribution, resolves liens, and preserves benefit eligibility.
Trust Administration
Protect vulnerable clients with tailored settlement trusts. We create and administer Special Needs Trusts, Minor Trusts, and custom solutions that safeguard benefits and assets.
Lien Resolution
Reduce repayment obligations and keep more of your settlement. Our experts analyze, negotiate, and resolve Medicare, Medicaid, and private-insurance liens efficiently and compliantly.
Medicare Set-Asides
Protect Medicare eligibility while meeting federal compliance requirements. We calculate and structure Medicare Set-Asides to ensure future medical costs are properly allocated and approved.
MSA Administration
Simplify ongoing Medicare Set-Aside management. Our administration services ensure proper fund usage, accurate reporting, and continued compliance with Medicare guidelines over time.
Attorney Fee Structures
Support ethical, compliant compensation planning for legal professionals. We help structure attorney fees in ways that align with case outcomes while ensuring transparency, efficiency, and regulatory compliance.
Employment Settlements
Navigate complex employment-related claims with confidence. We structure employment settlements to address tax exposure, wage allocation, and long-term financial planning needs.
Family Law Settlements
Support fair and sustainable resolutions in family law matters. We structure settlements to address division of assets, support obligations, and future financial stability.
Wealth Management
Turn settlement outcomes into lasting financial security. Our wealth management strategies focus on preservation, growth, and alignment with long-term personal and family goals.
Settlement Preservation Trusts
Safeguard settlement proceeds for long-term security. These trusts protect assets from rapid depletion while providing controlled access to funds over time.
Special Needs Trusts
Preserve benefits while enhancing quality of life. Special Needs Trusts are designed to protect government benefit eligibility while allowing funds to be used for supplemental care and support.
Structured Installment Sales
Selling a business or real estate? A structured installment sale can spread your tax obligation over future years and provide guaranteed income long after closing.
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