The powerful, multi-faceted
Collateralized Installment Sale ("C453"):
Sell your appreciated asset in a collateralized installment sale (C453) 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 under Section 453, buys the asset from you on an installment contract for as long as 30 years.
We re-sell the asset, usually immediately, to the ultimate buyer, usually for cash.
With your approval we use the gross cash proceeds—that is, without taking money out for taxes—to acquire an investment which provides the money for our installment payments and final payment to you— presumably at a much higher return than if you paid the taxes first and invested only what was left.
If you wish, you may separately borrow elsewhere an amount of money that is comparable to your selling price, to use as you please.
You will eventually pay the tax in depreciated dollars when you receive the principal, which may be 30 years from now.
