Note Sale Transaction Tips

Note Sale Transaction Tips

  1. What is a note sale transaction?
  2. Why would a taxpayer engage in a note sale for estate planning purposes?
  3. How much risk is there?
  4. Who would do one now and why?
  5. What options exist?
  6. How important is the down payment?
  7. How a sale to a non-grantor trust can avoid triggering income tax.
  8. Rev. Rul. 85-13.
  9. 1985-1 CB 184.

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