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Failed 1031 Exchange? Your Options for Rescuing Tax Deferral
Your exchange fell through — you may still defer the gain. Five rescue options compared, with the deadline that governs each.
How Is a Structured Installment Sale Taxed? (With Examples)
The gross profit percentage formula explained, with a $2M business sale worked example comparing lump-sum vs. 10-year installment tax bills.
Structured Installment Sale vs. 1031 Exchange: Which Is Better?
Side-by-side comparison on asset eligibility, deadlines, depreciation recapture, income flexibility, and which strategy wins for your situation.
What Is a Structured Installment Sale? A Complete Guide
How structured installment sales work: the §453 legal basis, the assignment-company mechanism, annuity backing, step-by-step process, and who qualifies.
IRC §453 Explained: The Tax Law Behind Structured Installment Sales
The gross profit percentage formula, depreciation recapture rules, §453A interest charge on large obligations, and Form 6252 reporting — all in plain English.
How to Minimize Capital Gains Tax When Selling a Business (2026)
Seven strategies ranked by impact: structured installment sale, stock vs. asset deal, goodwill allocation, QOFs, CRTs, DAFs, and timing.
Structured Installment Sale for Real Estate: How It Works
§1250 depreciation recapture rules, GPP calculation for rental and commercial property, and a worked duplex example comparing lump-sum vs. installment tax.
Is a Structured Installment Sale Safe? Risks, Carriers, and Protections
Carrier insolvency risk, IRS compliance, liquidity constraints, estate considerations, and how each risk is addressed in a properly structured arrangement.
Structured Installment Sale vs. Deferred Sales Trust: Key Differences
IRS compliance posture, payment security, investment flexibility, fees, and the 2023 listed-transaction risk for DSTs — a frank comparison for sellers evaluating both.
Structured Installment Sale in California: Escape the 13.3% Capital Gains Rate
California taxes capital gains as ordinary income at up to 13.3% — no preferential rate. See how the installment method can cut the combined CA + federal rate from 37% to under 25%.
Structured Installment Sale in New York: Reduce Your 10.9% State Capital Gains Tax
NY state taxes cap gains as ordinary income at up to 10.9%. NYC residents add up to 3.876% local tax. Installment deferral can save $200K+ on a typical $2M sale.
Structured Installment Sale in New Jersey: Save on the 10.75% State Capital Gains Tax
NJ's 10.75% top rate kicks in at $1M — a threshold any sizeable business sale crosses immediately. Bracket management through an installment sale can save $230K+ on a $2M deal.
Structured Installment Sale in Oregon: Reduce Your 9.9% Capital Gains Tax
Oregon has no preferential capital gains rate. Portland Metro sellers also face the 1% SHS and 1.5% PFA surcharges. The installment method can eliminate all three by keeping annual income below thresholds.
Structured Installment Sale in Minnesota: Reduce Your 9.85% Capital Gains Tax
Minnesota's 9.85% top rate plus a new 1% surcharge on NII over $1M makes lump-sum sales expensive. The installment method can eliminate the surcharge and save $195K+ in combined taxes.
Selling a Dental Practice: How a Structured Installment Sale Cuts Your Tax Bill
DSO acquisitions are accelerating in 2026. A structured installment sale on the goodwill-heavy portion of a dental practice sale can save six figures in combined taxes while delivering guaranteed retirement income.
Selling a Medical Practice: Structured Installment Sale Tax Strategies for Physicians
Hospital systems and PE groups are aggressively buying physician practices. The installment method spreads goodwill-heavy gain across years, potentially saving $150K+ per physician in combined taxes.
Selling an HVAC or Home Services Business: Structured Installment Sale Tax Guide
27+ PE platforms are buying HVAC companies in 2026. Equipment recapture creates a large ordinary income bill in year one — but goodwill and customer relationships can be deferred. See the numbers.
Selling an Apartment Complex: Structured Installment Sale vs. 1031 Exchange
Multifamily sales trigger §1250 recapture at 25% plus capital gains tax. A structured installment sale defers both — without forcing another real estate purchase. Side-by-side comparison with the 1031.
Selling a Law Firm or CPA Practice: Structured Installment Sale Tax Strategies
Professional firms are 50–80% personal goodwill — a capital-gain asset ideal for installment deferral. PE is now actively buying accounting practices. See how to maximize after-tax proceeds.
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.