Plan before closing
The seller, buyer and the seller’s tax and legal advisors determine whether an installment approach may fit the transaction.
Are you planning to sell your business, farm or real estate this year?
Keep more of
what you’ve built.
Before the sale closes, you may have another choice. A structured installment sale can convert part of the proceeds into guaranteed payments and spread eligible gain across the years payments are received.
94%say tax implications matter
80%see a fit for some clients
78%recognize tax deferral
MetLife 2026 Structured Installment Sales Poll
01
The opportunity
A sale is also an income-planning decision
A large closing does not have to mean receiving every dollar in one tax year.
A structured installment sale allows an eligible seller to receive part of the price at closing and the balance through scheduled payments extending beyond the year of sale.
The design can support retirement income, succession planning and cash-flow needs while avoiding the credit risk and administration associated with collecting payments directly from the buyer.
Eligibility and tax treatment depend on the property, transaction documents and the seller’s circumstances. Sellers should consult their own tax and legal advisors.
02
How it works
One coordinated transaction
From purchase agreement to predictable payments.
Set the payment terms
The purchase agreement specifies the cash received at closing and the periodic payments to be made after the year of sale.
Assign the obligation
The buyer assigns the covered periodic-payment obligation and transfers the corresponding lump sum to MetLife Assignment Company, Inc.
Fund the schedule
The assignment company purchases an annuity from Metropolitan Tower Life Insurance Company matching the agreed payment schedule.
Receive payments
Met Tower Life distributes the scheduled payments to the seller on behalf of the assignment company.
The buyer remains indebted to the seller for assigned future payments, but the seller agrees to look first to the assignment company and not seek payment from the buyer unless the assignee defaults.
03
Case example
MetLife published illustration
A $1.5 million property sale, redesigned as income.
MetLife’s hypothetical “Marge” example compares receiving the full price at closing with placing $1 million into a ten-year structured installment sale.
Sale price$1,500,000Total transaction
Cash received in year of sale$500,000Upfront portion
Installment sale annuity amount$1,000,000Ten-year schedule
Illustrated total guaranteed payout$1,207,550Rates may change
What the example demonstrates
Control the timing of proceeds, create a dependable payment schedule and evaluate potential tax deferral with the seller’s own advisors.
This is MetLife’s hypothetical example; actual results vary. The illustration uses stated assumptions about basis, expenses, filing status, income, tax rates and interest. State taxes are not included. Rates are subject to change.
04
Who it may fit
Eligible property. Significant appreciation. Advance planning.
Designed for sellers who value both present liquidity and future income.
Farm and land sellers
Owners considering the sale of appreciated farmland or other real property who want to evaluate cash now against income over time.
Business owners
Sellers planning a transition or retirement from a closely held business, professional practice or other eligible property.
Commercial property owners
Investors selling long-held office, retail, apartment or mixed-use property without wanting another replacement property.
Professional advisors
CPAs, attorneys, real estate professionals, business brokers and financial advisors who want a specialist involved before closing.
05
For advisors
Bring the specialist in early
Give clients a clear option without stepping beyond your role.
In MetLife’s 2026 poll, 68% of real estate professionals wanted guidance on introducing structured installment sales without appearing to give tax advice, and 63% valued access to a trusted specialist.
We coordinate with the seller, buyer and their professional advisors, explain the payment mechanics, obtain illustrations and help place the transaction documentation before closing.
Invite us into the conversation →06
Experience
Local attention. National resources.
Settlement-payment experience applied to property and business sales.
John W. Muir, CCLA, CPCU
Managing Partner and Settlement Consultant with decades of experience designing long-term payment solutions and coordinating complex financial transactions.
John M. Muir, J.D.
Settlement Consultant with legal training and more than 13 years of experience helping parties understand and implement structured financial arrangements.
Muir Capital Gains Solutions serves Bloomington-Normal and works with sellers and professional advisors throughout Illinois, backed by the national resources of Ringler Associates.
Begin before the agreement is final
Explore the payment possibilities while the transaction can still be designed.
Start with the property or business type, anticipated price, expected closing date and the portion the seller may want to receive over time.