The only CASH sale that utilizes the Installment method of accounting to defer the recognition of a gain and related taxes for one or more years, conserves capital, and guarantees the scheduled installment payments, doing so without any on-going cost, expenses, management fees or reinvestment risk.

THE STRUCTURED SALE USES
PRE-TAX DOLLARS

• Sell appreciated assets; use pre-tax dollars to create tax-deferred income that’s unaffected by stock market fluctuations. Management free, safe and predictable.

• Funds that would have gone to taxes are conserved and redirected into the Structured Sale annuity. These pre-tax dollars are put to work, generating more income for the Seller, BEFORE TAXES are paid.

• Break the “like – kind property” cycle. No replacement property pressures.

• Hassle free, no out-of-pocket cost alternative to a 1031 Exchange – No second escrow!

Unlike with other programs

• There are no out-of-pocket or on-going costs, fees or expenses.

• Installment payments are guaranteed and are not based upon assumed rates of return, nor are they affected by the stock market.

• Seller decides how much cash to keep and designs their installment schedule.

• A single lump sum payment or multiple streams of payments are allowed - vary the amount, timing and duration of payments; satisfy multiple future needs.

• Installment payments are guaranteed by a well- known, highly rated, life insurance company.  

The Structured Sale is available in all fifty states and should be considered by any Seller who desires tax-deferral. Even Sellers domiciled in no tax states should consider the many advantages of this unique installment sale program. For more information go to "Review the Program"

• Defer taxes and income payments for a month, or up to 20 years!

• NO Taxes are paid during the deferral period, tax-deferred growth continues.

• Taxes are paid only on the installment payments, as and when received by the Seller, in the Seller’s tax year.

• For the all cash, including borrowed funds, or large down payment sale, or for any portion of the sale.

Sooner or later, taxes have to be paid
but When and How is Now up to the Seller!

Just about any Seller can take advantage of The Structured Sale. Designed with the retired or retiring Seller in mind, the younger Seller – investor can also take advantage of this unique program.

Sellers of all ages can now decide when and how income is to be received and taxes paid. Sellers can defer any portion of a sale; to fund future projects, supplement a retirement program, or possibly future health care costs.

$100,000 Minimum with No Set Maximum!

STRUCTURED SALE EXAMPLES

Example 1: FOR THE RETIRING SELLER

USING $1,000,000

Many Sellers elect to defer their first payment for a year or two, while others want the installment income to begin as soon as possible. The most common time frames of payout are for 10, 15 and 20 years. However, shorter or longer durations are allowed, even for a lifetime. A) $96,358 paid annually for 15 years certain, first payment deferred one year.

Guaranteed Annuity Payout: $1,445,370  + $445,370

OR

B) $82,467 paid annually for 20 years certain, first payment deferred one year.

Guaranteed Annuity Payout: $1,649,340  + $649,340

Depending upon the individual’s tax situation and payout selected, the annuity gain may offset a large portion, and in some cases, all of the taxes paid; putting more net after-tax dollars in the seller’s pocket, guaranteed.

Example 2: ALTERNATIVE TO A 1031 EXCHANGE

Using $1,000,000

A Seller, age 56 wants to break the “like – kind” property cycle. $9,761 per month for 20 years certain, with the first payment deferred 6 years.

Guaranteed Annuity Payout: $2,342,640  +1,342,640

The Structured Sale allows the Seller to defer the recognition of a gain and the related taxes for the six years; paying no tax during the deferral period.

Example 3: SELLER-INVESTOR LOOKING TO THE FUTURE

Using $500,000

Deferring $500,000 of the available sale proceeds, a 48 year old Seller elects to supplement a retirement income: $10,000 per month payable for 10 years, with the first payment at age 65, $470,000 guaranteed lump sum payment at age 65,

Guaranteed Annuity Payout: $1,670,000  + $1,670,000

Annuity values are subject to change without notice and cannot be guaranteed until the actual time of sale. The above is intended to be informative only and cannot be construed as or relied upon as tax or legal advice. 06/2008