Don Murphy of CAS has made his presentation on Structured Sales available here:

structured-sales.pdf

A structured sale is a proven process for implementing the sale of a business or investment real estate and defers the payment of the capital gains tax. In this specialized transaction which does not interfere or take away from the traditional broker activities, an installment payment stream is agreed to by both the seller and buyer and the taxes are deferred until payment is received. The installment payments are underwritten by a major insurance carrier and can be creatively designed according to the seller’s wishes.

The advantages to this process are very strong. The seller gets a guaranteed payment stream which can be creatively structured to meet a variety of personal or estate needs without risk of nonpayment from an individual buyer or payment acceleration. There is also the opportunity to lock in significant pre-tax investment returns and the possibility of a unique arrangement for asset protection

As of October 16, 2006 the IRS allows for deferred payment of capital gains taxes on real estate and corporate sale proceeds…

In a structured real estate sale, or the sale of a corporation, the seller is now eligible for installment sale reporting to the IRS.

The benefits to the seller can be significant in that capital gains tax is deferred and the full proceeds from the sale can be invested and earn a return.

In addition to potentially significantly decreasing (or, based on the term of the installments) eliminate completely the net expense of the payment of capital gains taxes to the IRS.

This is new legislation, and may be beneficial to you if you face significant capital gains taxes on the sale of a corporation or real estate property