Installment Sale Monetization (IRC Section 453 Deferred Sales Trust 0% Tax Exit) Calculator 2026

Model 0% immediate federal and state capital gains tax deferral on high-end real estate and private business sales using an IRC Section 453 installment note monetization trust with 7.5% annual note interest.

Underwriting Assumptions

Appreciated Asset Capital Gain ($)

Combined Federal + State Tax Rate (%)

Installment Note Annual Coupon (%)

Installment Note Term (Years)

Projected Economics

Upfront Capital Gains Tax Deferred

Annual Cash Interest Paid to Seller

Total Cumulative Term Interest Income