structured sales: Disadvantages of the Structured Sale Strategy - 07/26/11 01:58 PM
I posted an article last week regarding the Structured Sale tax deferral strategy.  I received a number of private emails requesting more information, including more information about the potential downside and/or disadvantages of implementing a Structured Sale strategy.  These are great questions, of course, and an important part of your due diligence process. 
Disadvantages of the Structured Sale Strategy
The first (and major) disadvantage is that the Internal Revenue Service has not issued any guidance or rulings related to the Structured Sale at this point in time. 
The second is that Structured Sales are drafted pursuant to Section 453 of the Internal … (5 comments)