Leveraged Installment Sale Transaction (LIST)

Are you holding off on selling a business, commercial property, collectible car

or any other privately held appreciated asset

because you might have to pay substantial capital gain tax?  

Taxes triggered by the sale of a highly-appreciated business or an investment property can eat up a substantial amount of the net gain you get from the sale. This could amount to hundreds of thousands or even millions of dollars of capital gain taxes due when the sale is completed. 

 

Consider deferring the taxes due for up to 30 years using the Leveraged Installment Sale Transaction (LIST)

This is not a 1031 exchange program

 

You do not have to invest the proceeds in a like asset class within a certain time frame.

What the Leveraged Installment Sales Transaction (LIST) is and does:

  • LIST allows you to defer your taxes keeping your profit in your pocket to invest as you prefer

  • LIST is designed to comply with Section 453 of the IRS Tax Code which was passed to encourage more small business and property owners to invest their liquidity into the economy

  • LIST lets you sell your assets and walk away from escrow closing with absolutely NO immediate need to pay capital gain taxes. 

The LIST process is straightforward, but you will want to explore it in more detail before pursuing it.

 

As with any tax-deferral strategy, we encourage you to involve your CPA and any other tax/legal counsel you work with when exploring the potential of the LIST.   We want both you and your advisers to be completely comfortable with the LIST deal structure and how it conforms with tax law.  By working closely with you and your entire financial team, Silent Partner will make sure you and they feel comfortable throughout the LIST Plan Implementation Process. 

May we share the following with you?

  • A presentation describing how the LIST can safely defer taxes due on your asset sale for up to 30 years.

  • A Capital Gains Tax Estimator

  • A Tax Deferral Value Estimator (how inflation depreciates your tax bill over time)

  • A FAQ containing answers to the most common questions we receive about how the LIST works.

 

For more details and a free, no-obligation tax planning diagnosis of your potential asset sale contact me at 949-329-3817