How do I bring up a structured sale with my listing agent?
Tell your agent at listing, or at the latest before you accept an offer, that you plan to take part of the price through a structured installment sale. Explain that the buyer still pays the full price at closing and the agent's commission is paid at closing as usual. What changes is the purchase agreement language and the escrow instructions.
Buyer cash → Assignment Co. → fixed annuity → You, on schedule
Hans Goldstein structures installment sales for sellers and works alongside their CPAs. Email hans@goldsteinco.net or call 213-340-2018.
What should I say to my agent?
Keep it short. Most agents have closed hundreds of sales and few structured ones, so lead with what does not change. A script you can use or adapt:
"Before we list (or: before we respond to offers), I want you to know I'm planning a structured installment sale for part of the proceeds, to spread my capital gains tax over several years. The buyer pays the full price at closing like any other sale, and your commission is paid at closing as usual. The difference is a short addendum to the purchase agreement and a split in the escrow instructions, so the structured portion goes to an assignment company instead of to me. I'm working with Hans Goldstein on the structure and my CPA on the tax side. Can you look at the material he sends and let me know how you'd like to handle the addendum language in our offers?"
That covers the three things an agent worries about: whether the deal still closes, whether they still get paid, and how much extra work it is.
What does my agent need to know?
What is the tax bill on your sale going to be?
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.
The mechanics: at closing, escrow receives the full price, pays the agents and other closing costs, pays off any loan, and sends the cash portion to you. The structured portion goes to the assignment company, which assumes the obligation to pay you and buys a fixed annuity from a highly rated life insurer (A or better by A.M. Best or equivalent) to fund your payments. Make sure the structured amount leaves enough cash at closing to cover commissions, costs and any mortgage payoff. Illustrative: on a $1,500,000 sale with a $300,000 mortgage, about $100,000 of commissions and closing costs, and $900,000 structured, escrow receives $1,500,000 from the buyer, pays the $100,000 and the $300,000 payoff, sends $900,000 to the assignment company and $200,000 to you.
When should I raise it?
Best: at listing. Your agent can plan for the addendum, mention it in offer instructions, and help screen buyers who object to extra paperwork.
Fine: before you accept an offer. Make the addendum part of your counteroffer or acceptance so it is a term of the contract.
Hard: after the contract is signed. You need the buyer to agree to an amendment, and you lose leverage.
Too late: after closing. Once you have received the cash, it cannot be structured.
The quote, the payment schedule and the signed documents all have to be in place before the closing date, so give Hans your expected closing date as early as you can. See the timeline.
What should I send my agent?
Two pages written for agents:
- For realtors: how a structured sale helps a seller who is stalled by the tax bill, and how compensation works.
- Real estate broker guide to structured installment sales: the transaction mechanics for the listing side.
If the buyer's agent has questions, send the buyer's page, which walks through each document the buyer signs.
How does Hans work with my agent and escrow?
Hans works for you, the seller, on the structure. He prepares an illustration of the payment schedule for you and your CPA, coordinates with the assignment company on its documents, sends the addendum language to your agent and attorney for review, and confirms the wire instructions with escrow before closing. Your agent keeps running the sale: marketing, negotiation, inspections, closing. Hans does not pay or accept referral fees from agents. The insurer pays a commission on the structured amount if a structure is funded; there is no separate check from you.
Every agent and brokerage has its own practices and forms, and some will want their broker or attorney to review the addendum. That is normal; build the review time into your schedule.
Frequently asked
Q: Will my agent's commission be reduced? A: The structure does not change the sale price or how commissions are calculated. Your commission agreement with your agent controls, and it is paid at closing from the sale proceeds.
Q: Do I need a special purchase agreement? A: No. Your usual purchase agreement is used, with an addendum covering the structured amount, the assignment and the escrow split.
Q: What if my agent has never done one? A: Most have not. Send the agent pages above and offer a short call with Hans before listing or before responding to offers.
Q: Should the addendum go in the listing? A: You can mention it in offer instructions so buyers know up front. Your agent can advise on how to present it in your market.
What should you read or run next?
- Can the buyer refuse a structured sale?
- When do I have to set it up, and how long does it take?
- What documents does a structured installment sale need?
- What does it cost, and who pays you?
- For realtors
- Real estate broker guide
- Installment sale calculator
- All structured installment sale questions
Who wrote this?
Find out what your sale is really going to cost you in tax, and what you can do about it
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.
Send me the sale price and roughly what you paid. Within one business day I’ll come back with the number you’re actually looking at and whether a structured installment sale can push it down. If it can’t, I’ll say that just as plainly.
You'll also get the plain-English Seller's Guide to §453: the math, the alternatives, and the cases where it does not work.
📞 Hans Goldstein · 213-340-2018 · 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.
Run your specific numbers
The calculator runs your sale through real 2026 federal + state tax brackets and shows §453 savings vs lump sum side-by-side.
Run the calculator → 213-340-2018