High-Net-Worth Tax & Capital Gains Planning

IRC 453 Structured Installment Sales

Business Sale Tax Planning

Capital Gains Deferral Strategies

Selling your business, property, or production doesn't need to trigger an overwhelming tax bill.

Using the power of IRC §453 Structured Installment Sales, sellers of highly appreciated assets—including real estate, business interests, and even agricultural production—can defer tax, control income timing, and unlock liquidity, all while remaining 100% IRS compliant.

This is not a gimmick. This is codified in federal tax law, used for decades by institutional sellers—and now available to entrepreneurs, landowners, and producers looking to exit smart and build long-term wealth.

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⚠️ First—Why We Avoid Deferred Sales Trusts (DSTs)

You may have been pitched on a Deferred Sales Trust (DST) as a way to avoid taxes.

Proceed with caution.

DSTs rely on aggressive legal interpretations that the IRS has increasingly challenged. From assignment of income problems to step transaction risk and the use of obscure foreign grantor trusts, DSTs have become audit magnets—with no established legal precedent protecting the taxpayer.

✅ Our structured installment sale strategies are based directly on IRC §453—the longstanding tax code provision that supports compliant, court-tested, and IRS-recognized tax deferral.

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✅ What Is a Structured Installment Sale?

A Structured Installment Sale allows a seller to recognize gain only when they receive payment—not in the year the asset is sold. It combines:

• A valid installment sale under IRC §453, and

• An assignment company + annuity structure to secure and streamline payments

This means no lump-sum tax bill, and complete flexibility over when, how, and how much income is recognized each year.

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🧠 Why Structured Installment Sales Make Strategic Sense