Crail Huntly

What is the Structured Sale?
The Structured Sale is a simple tax deferral program that enables Sellers of appreciated assets (commercial real estate or businesses) to manage the constructive receipt of sale proceeds and payment of taxes.

This flexible program can be used as the foundation of an exit strategy and allow individuals to invest proceeds on a before tax basis and at a guaranteed, competitive, rate of return.

The Structured Sale provides the means to construct the transaction, or a portion of, as an installment sale for the tax benefit, but keep it a cash transaction from the buyer. The Seller is able to structure any amount of the sale that qualifies as an installment sale under Section 453 IRC.

The Structured Sale is also a program that can benefit a buyer, as it may reduce out-of-pocket costs and facilitate certain buyer financing arrangements.

Downloadable Information

For Sellers:

For Advisors:

The Structured Sale is subject to the terms and conditions of IRC Section 453. CrailHuntly makes no promise, recommendation or representation as to the tax or legal consequences of using the Structured Sale program in any particular transaction. Information herein is not intended or written to be used, and cannot be used for the purpose of avoiding any tax penalties. Individuals should seek advice from an independent tax advisor.