Structured sale
A structured sale (or structured installment sale) is a United States tax-planning arrangement that combines the installment sale rules under 26 U.S.C. § 453 with a third-party assignment company that funds the buyer’s payment obligation, typically using an annuity or other fixed-income investments. The structure is marketed as a way for sellers of appreciated property—such as closely held businesses or investment real estate—to spread recognition of gain over time while receiving scheduled payments that are backed by an assignment company and its funding investments.