Mainstream CPAs, tax attorneys, insurers and household-name financial-planning publications have published on IRC §453 Structured Installment Sales, and the IRS publishes the installment-sale rules they rely on. Below are direct quotes and citations. Verify everything.
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.
Insurers that issue these annuities publish educational material for their distribution channels, and they have a commercial interest in writing the premium. That tells you the structure is real and in use; it is not a ruling. No IRS ruling specifically approves the assignment structure, so bring the citations below to your own CPA or tax attorney.
Structured installment sales evolved as an outgrowth of IRC section 453, which governs the selling of qualifying appreciated assets using the installment method.
The gain is taxed as it's realized over time, rather than all at once, which can significantly affect your total tax bill.
A widely read continuing-education publication for financial planners draws the distinction: in the §453 Structured Installment Sale, the payments are owed by an assignment company and funded by an annuity from a regulated life insurer. The "Deferred Sales Trust" version shifts the credit risk onto a private trustee with no insurer behind it. That's why the IRS scrutinizes it.
Under IRC Sec. 453, capital gains on the sale of assets, such as privately held businesses where the payments are spread out over a period of 2 or more years, are deferred until the years when the payments are actually received.
For owners of businesses and other assets, a Structured Installment Sale works similarly to a deferred sales trust in that it uses a third party to facilitate the installment agreement between the buyer and the seller, except that the third party uses the sales proceeds to fund an annuity.
Every claim on this site reduces to one of the following. Read them yourself.
The structure is real, the citations are public, and the math is verifiable. If you want to talk through whether SIS fits your sale with your CPA on the line, call me.
Talk to Hans: 213-414-2808
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.
