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 rights and royalty interests, and more are all eligible.
A structured installment sale under IRC §453 lets you sell a business, real estate, or other appreciated asset and recognize capital gains as payments arrive — not all in year one. See how it works, then run your numbers.
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
Amount you keep
Total tax
Where the money lands
Each installment year vs. the federal capital-gains brackets
+3.8% NIIT above
Taxable gain (basis returned tax-free)
Interest income
Spreading the sale keeps each year's payment in the lower brackets — a lump sum would stack the entire gain into the top bracket at once. The faded bar shows the same pattern continuing through your final year.
Calculated using 2026 federal capital gains rates. Demonstration only — not tax advice.
Testimonials
Trusted by sellers
What sellers say about structuring the sale instead of taking the full tax hit up front.
Selling the company was never the hard part — it was watching a six-figure tax bill land in year one. Spreading the gain under a structured installment sale let us keep more working capital and still walk away clean.
Daniel H.
Manufacturing business seller · Midwest
I didn’t want another 1031 clock hanging over me. Structuring the sale meant I could cash out of the rental without scrambling into a property I didn’t really want.
Andrea L.
Residential rental seller
Cash at closing sounded simpler until I saw what I’d owe Uncle Sam. Spreading the payments — backed by a rated carrier — felt safer than hoping the buyer would keep writing checks.
Marcus T.
HVAC business seller
We had a commercial property with a huge gain and no replacement property lined up. Structuring the sale bought us time on the tax and income we could plan around — without rushing into another purchase.
Karen R.
Commercial real estate seller
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.
Animation paused for reduced motion. Use the calculator above to compare outcomes.
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