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    While Installment Sales of real property, businesses, and collections are long established and understood by most tax professionals, Structured Sales and the concept of utilizing an assignment company and an annuity to guarantee payment may be new to many professional advisors including CPAs, attorneys, financial planners, and other insurance professionals.

    As discussed below, a Structured Sale is simply an Instal

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    lished and understood by most tax professionals, Structured Sales and the concept of utilizing an assignment company and an annuity to guarantee payment may be new to many professional advisors including CPAs, attorneys, financial planners, and other insurance professionals.

    As discussed below, a Structured Sale is simply an Insta

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    utilizing an assignment company and an annuity to guarantee payment may be new to many professional advisors including CPAs, attorneys, financial planners, and other insurance professionals.

    As discussed below, a Structured Sale is simply an Insta

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    As discussed below, a Structured Sale is simply an Insta

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    As discussed below, a Structured Sale is simply an Installment Sale with a substitution of obligor and considerable legal authority exists to validate the process by relying on Installment Sale rules and case law.

    First of all, under the long-standing provisions of IRC 453, Installment Sales are allowed for the disposition of a broad list of appreciated assets including all types of rea

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