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The industry's central repository for structured installment sale compliance and strategy.
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Official whitepapers and carrier-specific guidelines.
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IRC Section 453 codes and expert legal opinions.
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Industry updates, case studies, and market trends.
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Custom calculators for gains, IRR, and payout comparisons.
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Carrier specific
Structuring an Installment Sale Whitepaper
Practical framework for evaluating and structuring installment sale exits.
Structured Installment Sales: A Business Seller's New Best Friend
BizBuySell learning center—why SIS is a business seller's new best friend and how it works.
Tax Implications of Selling a Business
How capital gains and NIIT apply to business sales, and how structured installment sales can help.
Structured Installment Sale: Small Business
How SIS works for small business sales—case studies and resources from MetLife.
Structured Installment Sale: Introduction and Case Example
Introduction to SIS and a case example showing how it benefits buyer and seller.
Structured Installment Sale: Real Estate
How SIS works for real estate, property, and land sales—defer capital gains and secure guaranteed income.
Tax Strategies for Minimizing Capital Gains (Property Sales)
As featured in Accounting Today—how SIS helps defer capital gains and convert proceeds into steady income.
Structured Installment Sale: Buyer Guide
For buyers—how SIS works, documents required, and how MetLife manages the payment stream.
How SIS Measures Up Against Competing Products
Compare SIS with 1031 exchanges, DSTs, deferred sales trusts, opportunity zones, and other alternatives.
Structured Installment Sale Compared to Competing Products
Whitepaper comparing SIS with 1031 exchanges, DSTs, deferred sales trusts, and other tax-deferral options.
Structured Installment Sales: Unlocking Opportunity and Tax Efficiency
Annuity-funded SIS for business and real estate—IRC §453, iStructure, and implementation from Independent Life.
Structured Installment Sales vs. Monetized Installment Sales
Tax Notes Federal—how compliant SIS differs from monetized installment sales and IRS scrutiny.
Non-Qualified Assignments and Structured Installment Sales
Independent Life on non-qualified assignments and how they support SIS transactions.
Dominion Assignment Company
iStructure’s international assignment company—Swiss tax treaty, regulation, and SIS market role.
Publication 537 (2025), Installment Sales
Official IRS guidance on installment sales, the installment method, Form 6252, and reporting.
Topic no. 705, Installment Sales
IRS tax topic on installment sales, when the method applies, and how to report on Form 6252.
Form 6252, Installment Sale Income
IRS Form 6252 (accessible PDF)—for reporting installment sale income in the year of sale and each year payments are received.
Interest on Deferred Tax Liability (IRC 453A)
LB&I Process Unit on when and how to compute interest on deferred tax under the installment method.
26 CFR § 1.1031(k)-1 – Treatment of deferred exchanges
Treasury regulation on deferred like-kind exchanges: 45-day identification period, exchange period, qualified intermediary, and coordination with section 453 (installment treatment).
26 USC 453: Installment method
U.S. Code Title 26, Section 453—statutory text for the installment method of accounting.
26 USC 453: Installment method (2024 PDF)
U.S. Code Title 26, Section 453 in PDF—installment method statutory text (2024).
26 USC 453B: Gain or loss on disposition of installment obligations
U.S. Code Title 26, Section 453B—rules for gain or loss when installment obligations are disposed of.