Interestingly, a number of folks of late have asked me about so-called “monetized installment sales,” which are a form of transaction that promises these very results. Before describing how such sales ...

Ask the owner of a closely held business to describe their most recently recurring nightmare and you are likely to get an earful regarding the prospect of an increased federal income tax on their ...

The Internal Revenue Code (IRC) Section 453 provides a mechanism for deferring capital gains taxes through installment sales. However, not all strategies that claim to rely on this section are treated ...