Structured Settlements 4Real®Blog 2026
Structured settlements expert John Darer reviews the latest structured settlements and settlement planning information and news, and provides expert opinion and highly regarded commentary. that is spicy, Informative, irreverent and effective for over 20 years.
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Category: structured installment sales
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A structured sale annuity IS NOT tax exempt. Provided the terms of IRC 453 apply, a structured installment sale should help the seller defer capital gains taxes. Like a regular installment sale, when each installment is made, a portion of it represents return of basis in the property, part represents capital gain and part represents ordinary…
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The closure of the loophole means an added capital gains exposure which may be mitigated through the use of a structured installment sale (a/k/a “structured sale)
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Today Allstate issued a memorandum to clarify confusion over the regulations recently issued by The United States Department of Treasury and the IRS over Private Annuity Trusts. Some, who have misinformed, thought the regulations applied to structured installment sales . I discussed third party issues and concerns over Private Annuity Trusts in an earlier blog…
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Back on May 1, 2006 I wrote a post to introduce Pruco Assignment Corporation, a new facility to take on non qualified assignment obligations. I learned at the NSSTA Regional meeting that Pruco Assignment Corporation will now accept non qualified assignments for Structured Installment Sales. The company plans a formal announcement shortly. A new entrant…
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A structured installment sale is a way of selling real estate or a business interest that marries the best part of an installment sale (the spread-out of gains) andbacking of the installment obligation with an annuity so the seller can think more strategically and more long term with more confidence.