Case Studies: Structured Installment Sale Results
See how real sellers used a Structured Installment Sale to defer capital gains taxes and generate predictable income. Each case study compares the traditional sale outcome with the SIS outcome using actual transaction numbers.
David's Investment Property
Real Estate — 15-Year Structured Note at 6.5%
David purchased an investment property for $150K in 2006 and sold it for $600K. Instead of paying $110K in taxes at closing, he selected a 15-year SIS note at 6.5% and now receives $62,400 per year in quarterly payments.
Maria's Dental Practice
Business Sale — 10-Year Structured Note at 6%
Maria built her dental practice from $250K in startup costs to an $800K sale. Rather than losing $135K to taxes immediately, she chose a 10-year SIS note at 6% and receives $90,000 per year to fund her retirement.
Unlike downloadable PDFs, our case studies are full web pages — searchable, linkable, and always up to date.
Case studies are for illustrative purposes only and based on hypothetical scenarios using representative transaction data. Individual results will vary based on sale price, cost basis, holding period, tax bracket, and state of residence. This is not tax, legal, or financial advice. Consult your CPA, tax attorney, or financial advisor. IRS Code Section 453 and Publication 537 govern installment sale treatment.