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Monetized Installment Sales (M453sm):

(formerly called "Collateralized Installment Sales" or "C453"):

Sell your appreciated asset in a Monetized Installment Sale (M453SM) transaction pursuant to Section 453 of the Internal Revenue Code, without the credit and collateral risk that typically accompany an installment sale. S.Crow Collateral Corp., as a dealer in capital assets under Section 453, buys the asset from you on an interest-only, non-amortizing installment contract for as long as 30 years.

We re-sell the asset, usually immediately, to the ultimate buyer, usually for cash.

We introduce you to a lender which is generally willing to lend to our sellers an amount of money that is comparable to your selling price, for you to invest as you please. S.Crow Collateral Corp.'s installment payments to you will fund your payments on the loan, which will typically be limited-recourse. Entering into the installment contract doesn't require you to accept the loan, and borrowing from the lender doesn't require you to enter into the installment contract—but if you do, the two work well together.

While you defer for as long as 30 years your payment of the tax on the sale, inflation during the contract term will act in your favor, to allow you eventually to pay the tax in depreciated dollars.

For more about how a Monetized Installment Sale transaction could work for you, see our Publications, watch the Monologues, and read the Blog.