Qualify
- Take a 60 second quiz.
- Ensure you are eligible under IRC Section 453.
Structured Installment Sales
Structured Installment Sales: Defer Capital Gains Tax Under IRC §453
Sell smarter. Maximize your wealth.
Turn a large tax hit into a long-term, tax-deferred investment. Spread your payments over time and keep more of what you earned.
Tax Deferral
Defer capital gains taxes by spreading recognition over many years. Stay in lower tax brackets each year instead of one massive hit.
Safe & Secure
IRS compliant under IRC Section 453. Guaranteed payments backed by AM Best A++ rated insurance carriers.
Assets Covered
Businesses, commercial real estate, primary residences, mineral bonuses, and more are all eligible.
A structured installment sale is a way to sell a highly appreciated asset — a business, commercial or investment property, a primary residence, mineral rights, and more — without taking the full capital gains tax hit in the year you sell. Instead of receiving one large lump sum, you arrange to receive payments spread across several years under IRC Section 453. Because you only recognize gain as each payment arrives, you can stay in lower tax brackets, defer a significant share of what you'd otherwise owe, and keep more of your proceeds working for you over time. Payments are backed by highly rated insurance carriers, which removes the buyer-default risk of a traditional seller-financed installment sale. StructuredSales.org helps sellers and their advisors figure out whether this strategy fits — start with the free calculator below.
Tax Calculator
Run your own numbers
Enter your sale details to instantly compare lump sum vs. structured installment sale tax outcomes.
Your Sale
Capital gain: $1,800,000
Owned longer than 1 year?
About You
Filing status
Your Payout Plan
Your annual check
$0
every year for 10 years
Connect With a Team Member
With a structured installment sale, you keep
$0 more
Sale proceeds you keep
Interest kept (after tax)
Tax on your gain
Tax on interest
Calculated using 2026 federal capital gains rates. Demonstration only — not tax advice.
How It Works
Step by Step
Get a sneak peek into the process. It is not complicated, but it takes diligence and time.
Strategy
Closing
Free consultation
- A quick call to understand goals, timelines, and concerns.
- See if any Structured Installment Sale variation is the right fit for you.
- Get connected with expert help such as tax or legal when needed.
Strategy selection
- Figure out which product fits your goals best.
- Fixed, variable, trusts, annuity, treasuries, and more.
Document Introduction/Setup
- Notify all parties of the seller's structured sale preference (no added cost for buyer or seller).
- Sign some dotted lines.
- Enjoy a successful close.
Why It Works
Preserve your wealth
Structured Installment Sales let you sell an asset and spread the payments over time instead of taking one big lump sum, which can significantly reduce your tax burden.
Carrier Strength
AM Best A++
Principal Invested
100% Pre-tax
Support
24/7
Market Options
Fixed or Indexed
Visual Comparison
See the difference
Compare the after-tax outcome of a lump-sum sale against a structured installment sale side by side.