One can now sell a home or real estate and get a tax-deferred, guaranteed payment stream for retirement or for any other purpose.
This is an Installment Sale under Internal Revenue Code Section 453 that has been used for years. Now, a new feature to this Installment Sale transaction allows the seller to receive the future payments guaranteed by a highly regulated trust company or a large life insurance company. This is called a Structured Installment Sale or a Structured Sale.
A Structured Installment Sale allows the seller to avoid large tax increases, i.e. 15% to 20% for Federal capital gain taxes, 9.3% up to 13.3% for California capital gain taxes, and 3.8% for the Affordable Care Act. Some taxpayers may even be subject to the Alternative Minimum Tax (AMT).