Stage installment sales under the $5M threshold to skip the §453A deferred-tax interest charge.
Installment sales over $5M/yr trigger §453A interest charges on the deferred tax. By structuring a large sale as multiple sub-$5M annual tranches (separate assets, separate buyers, or separate tax years), sellers keep 100% installment-sale deferral WITHOUT the punitive interest. Common in multi-parcel real-estate sales and staged business earnouts.
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Multiply the $10M §1202 exclusion across multiple trusts.
4% corporate tax + 0% capital gains for bona fide residents.
Stack the $500K primary-home exclusion on top of a 1031 deferral.
Convert Traditional to Roth during sabbaticals or business-loss years.
Capitalize property taxes and interest on undeveloped land.
Deduct now, control forever, employ heirs.
Ordinary loss (not capital loss) on failed small biz — up to $100K.
Buy leveraged real estate inside your IRA — tax-deferred or tax-free.