When you sell an asset using a Structured Installment Sale, your Capital Gains tax is spread across the years when the installment payments are received. This puts you in a lower tax bracket than if you paid the tax at the time of the sale which reduces your overall tax obligation.

For example:  a property sale with Capital Gains of $1 million might result in $275,000 tax if paid upfront. By using the Structure installment Sale, the tax paid overtime could be as low as $181,000. You, as the seller, would earn additional income not only from the difference in taxes paid but because the taxes are spread over future years, you’d earn  income from tax deferrals as well.