As a Real Estate Service Partner - Angel Viera provides our members with Structured Installment Sales, tax-deferral of capital gains designed for qualifying properties under IRC Section 453. Properties include PRIMARY RESIDENCE, commercial or investment property or a small business.

We are very happy to have him as a member! Please click the link to see how you can help you and your clients.

Angel N. Viera, CSSC, CMSS (CA Lic #0D20706) is a bilingual Structured Settlement Specialist located in the Greater Los Angeles area with over 25 years in the structure industry. Angel provides services in California, nationwide and Puerto Rico.

The Structured Installment Sale is designed for qualifying properties or business sales that are eligible for the installment sale method under Internal Revenue Code Section 453. Eligible properties include a PRIMARY RESIDENCE, commercial property, investment property or a small business.

The Structured Installment Sale annuity payments can range from 5 to 40 years. Each payment represents a return of basis, capital gain and interest. The annuity payments are fixed, guaranteed and have no management fees and are issued by a financially sound life insurance company.

The Structured Installment Sale is funded via escrow in order to avoid constructive receipt of the funds. There is no lien held on the sold property by the seller as the seller looks solely to the annuity company for payment. We must be involved before the property is sold as there are underwriting requirements that must be met. A white paper is available upon request.

Not intended as legal or tax advice. Please consult your legal and/or tax expert.

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