The installment sale: A viable option for transferring appreciating assets

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Abstract: For those considering transferring real estate, a family business or other assets they expect to appreciate dramatically in the future, an installment sale may be a viable option. Its benefits include the ability to freeze asset values for estate tax purposes and remove future appreciation from one’s taxable estate. But there are disadvantages, as well. And, due to the possibility of tax law changes in 2010, it will be especially important to consult a professional tax advisor.