LAB-B-2412. Tax-Smart Strategies for Your Clients: Periodic Payments vs. Lump Sum - presented by MetLife (PFP)

Whether your clients are receiving funds from a property or business sale, they count on you to help them evaluate tax-smart strategies. Learn how to help your clients convert their lump sum into periodic payments to defer their tax liability and help protect their proceeds. This strategy applies to both qualifying property and business sales eligible for a structured installment sale under Internal Revenue Code Section 453. In this presentation, we will discuss the tax benefits of periodic payments versus a lump sum, how periodic payments can help fund a client's retirement, and case examples in which clients were able to defer their tax liability.

Learning Objectives:

• Determine how to help your clients convert their lump sum into periodic payments to defer their tax liability and help protect their proceeds.
• Identify the tax-efficient advantages of periodic payments versus a lump sum.