“Structured Sales” – A Different Twist from Installment Sales

Abstract

<p>Installment reporting for eligible property (including grain and livestock since 1980)1 has been available for a very long time.2 More recently, a concept referred to as “structured sales” has appeared on the scene with parallel features to installment sales (in fact relying on installment sales provisions)3 and purporting to provide additional benefits to sellers of property. The concept has been used in some sectors but thus far has not played a significant role in the agricultural sector. This article addresses the features of “structured sales” and the obstacles encountered to date.</p>