Keep More of What You Earned

Turn a Large Tax Hit into Long-Term Income

Compliant with IRC §453
Safe tax bracket management
Fixed or indexed options available

THE PROBLEMLump sum, all in one year

20%15%0%

Year 1

Illustration, not to scale. 2026 federal long-term capital gains rates; the 3.8% NIIT may also apply above a threshold. Your bracket depends on filing status and other income.

The problem we solve

Sale price stays the same. What you keep changes.

Try your own numbers

Strategies compared

How the deferral strategies stack up.

View Strategies

CHARACTERISTICFEATURE	Structured installment saleSIS	1031 exchange1031	Deferred sales trustDST	Qualified Opportunity Zone fundQOZ
Guarantee	✓	No	No	No
Flexibility	✓	✓	✓	No
Not affected by market fluctuations	✓	No	No	No
Regulatory permissibility	✓	✓	No	✓
No ongoing costs or fees	✓	✓	No	No
Simple product rules	✓	No	No	No
No long hold period	✓	✓	No	No
Estate planning tool	✓	✓	✓	✓
No additional upkeep	✓	No	No	No
Cost-of-living adjustments available	✓	No	No	No

SISStructured installment sale10311031 exchangeDSTDeferred sales trustQOZQualified Opportunity Zone fund

Summary comparison. Each strategy has trade-offs; review with your CPA and attorney.

IRC §453 CompliantDefer Capital GainsGuaranteed PaymentsStay in Lower BracketsNo Buyer RiskKeep More of What You EarnFixed or Indexed Options100% Pre-Tax Principal1–40 Year TermsWorks for Businesses & Real EstateForm 6252 Ready