Selling a business, rental, or appreciated property in Orange County means facing federal capital gains plus California's ordinary-income rate, up to 13.3%. This page shows how a local specialist helps you spread and defer it.
Orange County real estate and businesses have appreciated enormously, which is great until you sell and see the tax. Between federal capital gains (up to 20%), the 3.8% NIIT, and California taxing the entire gain as ordinary income (up to 13.3%), a single-year sale can take roughly a third of your gain.
Send me the sale price and rough basis. Within one business day I'll email you the actual number and the Seller's Guide to §453. If it doesn't fit your deal, I'll tell you that plainly.
No retainer · no obligation. Hans Goldstein, a licensed insurance agent (CA Insurance License #4273294), will contact you and may discuss insurance products, including annuities.
High property values and decades of appreciation mean large gains, and California gives capital gains no preferential rate. A rental in Irvine, a building in Newport Beach, a business in Anaheim, a long-held home that's now an investment property: the one-year tax stack is the same problem for each. Too much income gets recognized at once.
Under IRC §453, you can receive your sale proceeds (and recognize the gain) over a schedule of future years instead of all at once. Spreading the gain keeps more of it in lower brackets, can reduce the 3.8% surtax, and provides scheduled income from an assignment company funded by a fixed annuity from a highly rated life insurer. It works for exiting real estate, selling a business, or unwinding an appreciated position, and unlike a 1031 exchange, you don't have to buy a replacement property.
An Orange County sale is often the biggest financial event of your life. Don't let a one-year tax bill take a third of it. Run your numbers and plan the structure before you list or sign.
Federal capital gains up to 20%, plus the 3.8% NIIT, plus California tax up to 13.3% (California taxes the gain as ordinary income). On a large gain the combined bite can approach a third, which is why deferral planning matters.
Yes. A §453 structured installment sale lets you spread the proceeds and the gain over multiple years, keeping more in lower brackets, without needing to buy a replacement property like a 1031 requires.
Yes. I'm based in Huntington Beach and work with sellers and their CPAs throughout Orange County and Southern California, including Irvine, Newport Beach, Anaheim, and surrounding areas.
It depends. A 1031 works if you want to keep owning real estate and can meet the deadlines. A structured installment sale is better if you want to exit real estate, are selling a business or stock, or can't find a replacement property.
Use the free capital gains tax calculator to estimate your number, or call 213-414-2808 to run your specific situation before you sign anything.
Before you sign anything, run your numbers with someone who structures the deal to be tax-smart and audit-ready from day one.
Call 213-414-2808 Run the Numbers →
A plain-English guide for sellers on how a structured installment sale defers the tax when you sell a business, practice, or property. It covers the math, the alternatives, and how to tell if your deal fits.
Leave your details and the PDF downloads right away. Within one business day Hans will email a preliminary read on which structure fits your deal. No retainer. On a funded structure, the insurer pays a one-time commission of about 4% of the amount structured to the brokerage firm that places it (Hans’s share is about 2.4%; no trail). It is built into the annuity pricing, not a separate fee.
📞 Hans Goldstein · 213-414-2808 · CA Insurance License #4273294 · Independent §453 specialist · Goldstein & Co. LLC
Hans Goldstein, a licensed insurance agent (CA Insurance License #4273294), will contact you and may discuss insurance products, including annuities.
