Say Hello to iStructure

An Innovative Approach to Structured Installment Sales

In December 2021, Independent Life introduced an innovative structured settlement indexed annuity product, iStructure. iStructure is the first uncapped Index-Linked Structured Settlement Annuity option in the market. iStructure is powered by Franklin Templeton and Bank of America’s quantitative insights. Independent Life focuses on the structured settlement market so that professional consultants can utilize these modern annuity products in conjunction with other financial products and government benefits to produce optimal solutions. With the availability to help with personal injury cases, structured attorney fees, structured installment sales (business or real estate property), taxable settlements, and settlement trusts, iStructure serves as a multi-functional tool for advisors and their clients.

What is iStructure?

iStructure is a tax advantageous planning tool for mitigating capital gains taxes during the sale of highly appreciated capital assets that qualify for installment sale treatment under IRC Section 453. iStructure is primarily used for structured installment sales (business or real estate property) to turn the proceeds of a capital-appreciated asset into a series of customizable periodic payments that are protected against market downturns and increase when the underlying index is positive. As featured in The CPA Journal, “When the right set of circumstances presents itself, there may be no simpler way to defer, reduce, or completely eliminate long-term capital gains taxes when selling real estate, businesses, or certain other appreciated assets than a structured installment. If planned properly, unlike many of the other options that focus mostly on tax deferral, a structured installment sale can eliminate taxes on gains altogether, even if the gain is significant.”

Clients that are interested in selling their business or are sitting on highly appreciated real estate properties could use the structured installment sale as an exit planning solution. The benefits potentially include an increase in income, customizable payment options, market downside protection, and protection against inflation. Read our Business Sale Case Example and Real Estate Sale Case Example to learn more about the benefits of iStructure for business and real estate sales. iStructure can also be a unique solution for a client receiving a settlement from a personal injury, wrongful death, or workers’ compensation cases (when working in conjunction with a personal injury attorney) or used on the fees the attorney would make on the case.

How does iStructure work?

Clients elect the start date, format, and duration of the future recurring payments. On each annual adjustment date, the guaranteed annual income increases based on the growth in the underlying index. Utilizing Franklin Templeton and Bank of America’s World Index allows for the potential to achieve consistent returns while preserving capital to continually generate additional income. The use of iStructure can be an incredibly powerful tool but can be a cumbersome process that goes beyond day-to-day business. iStructure should not be considered a one-size-fits-all option for all clients due to its complexity but instead, as an option that can be implemented on the side.

Want to learn more or need additional resources?

CreativeOne is your destination for professional expertise as you look into the benefits and necessary steps into implementing iStructure. Please contact Paul Fulena or Tonio Fulena to learn more or call 800.992.2642 to schedule a meeting.


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