How Do You Account For and Report Installment Sales?
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Structured installment sales solutions for people who are selling or buying highly appreciated property with large capital gains exposure with propertyselling or buying property or businesses residents of Stamford, Greenwich, Darien, New Canaan, Westport, Norwalk, Fairfield, Pound Ridge, Manhattan, Brooklyn, Queens, Long Island, Hamptons, Sag Harbor Quogue, Melville, East Hampton, Montauk, Old Saybrook, Staten Island, Bergen County, Franklin Lakes, Great Neck, Kings Point, Bayville, Center Island, Lloyd Harbor, Beverly Hills, San Francisco, San Diego, Chicago, Philadelphia, Saratoga, Teaneck, Syracuse, White Plains, Scarsdale, Bronxville, Rye, Portchester, Harrison, Tarrytown, Bernardsville, Miami, Tappan, Newburgh, Brewster, Ridgefield, Candlewood Lake, Bethel, Wilton, Boston, Springfield, Newark, Newport, Westerly, Morristown, Manhasset, Roslyn, Syosset, Shelter Island, Newport, Bedford, Mt. Kisco, Riverdale, Larchmont, Mamaroneck, Albany, Carmel ,New Haven, Guilford, Cranston, Providence, Old Lyme, Sharon, Orange, Los Angeles, Malibu, San Jose and/or residents of the states of NY, NJ, CT, AL, AK, AR, AZ, CA, DE, FL, GA, HI, IL, IN, KY, MA, ME, MI, MN, MS, NC. NE, NH, NJ, OH, OR, PA, RI, SC, SD, TN, TX, UT, VA, WV, VT, WA, WI. and Washington DC. Some solutions may not be available in all states.
IRS publication 537 is a useful guide to accounting and reporting of installment sales
What is a Structured Installment Sale?
A Structured Sale is a valuable tool to assist in disposition of real estate in situations where §1031 exchanges prove to be a hindrance. Structured Sales help mitigate the amount of equity subject to the current tax on business or property sales that qualify for installment treatment (pursuant to IRC §453). A structured installment sale permits sellers to defer recognition of gains on the sale of a business or real property. These gains, including federal, state and Affordable Care Act tax obligations, can be deferred to the tax year in which the sale proceeds are actually received by the seller.
Through our strategic relationships,there are a number of solutions for structured installment sales, which include Treasury Funded Structured Sales as well as solutions that have payment obligations that are fixed guaranteed, or managed through one of Havelet's investment programs designed by leading global investment firms. The client will select the most appropriate portfolio for their circumstances, based on advice from a licensed adviser. Clients may utilize their personal investment advisor provided certain requirements can be met.
Structured Installment Sale v Installment Sale | A Comparison
Depends on Buyer's Solvency?
Structured Installment Sale No
Traditional Installment Sale Yes
Guaranteed Rate of Return?
Structured installment Sale Yes
Traditional Installment Sale Maybe, depends on solvency of buyer
Funded with Structured Sale Annuity
Structured Installment Sale Yes, is an option (indexing option also possible)
Traditional Installment Sale No
Funded With United States Treasury Obligations
Structured installment Sale Yes, is an option
Traditional Installment Sale No
Up to 30 years of payments?
Structured installment Sales Yes
Traditional Installment Sale Maybe, depends on solvency of buyer
Flexible payment schedule?
Structured installment Sales Yes
Traditional Installment Sale Maybe, depends on solvency of buyer or his/her whim on duration.
For more information about structured installment sales please click here
Are you a Structured Sale Candidate, or Do You Represent a Candidate for a Structured Installment Sale?
What Does a Structured Installment Sale Transaction Look Like?
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