Margaret Fuller4 360x1000
1trap
399
3theleastofus
1jesusandjohnwayne
Edmund Burke 360x1000
George F Wil...360x1000
8albion'
Richard Posner 360x1000
1empireofpain
2jesusandjohnwayne
AlexRosenberg
3confidencegames
6confidencegames
Stormy Daniels 360x1000
Susie King Taylor2 360x1000
1defense
2confidencegames
2albion
7albion
Mary Ann Evans 360x1000
lifeinmiddlemarch2
3albion
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1confidencegames
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11632
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Margaret Fuller 2 360x1000
7confidencegames
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14albion
499
5confidencegames
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3paradise
George M Cohan and Lerarned Hand 360x1000
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11albion
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299
2transadentilist
199
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6albion
1paradide
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12albion
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Office of Chief Counsel 360x1000
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1transcendentalist
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5albion
2theleastofus
2lafayette
1lafayette
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2falsewitness
1falsewitness
13albion
9albion
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1lookingforthegoodwar
Lafayette and Jefferson 360x1000
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Maurice B Foley 360x1000
Ruth Bader Ginsburg 360x1000
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The promoters of Monetized Installment Sales got some bad news from the IRS earlier this month.  The IRS released an analysis done by the Office of Chief Counsel outlining six, count them six, ways in which the transaction does not work as the promoters claim.  The release will not stop the industry in its tracks, but it will probably be a relief to practitioners who have been advising that the technique is flawed.

 

How MIS Supposedly Works

 

The Monetized Installment Sale (MIS) seems like a really great deal,  If you want countless enthusiastic explanations of it, I suggest that you search the term on YouTube.  That is where you will encounter what Ruth Benjamin of Financial Tax Strategies refers to as “introducers”.  If you have a big capital gain coming up and mention it to your barber or at the coffee hour after church, an introducer is likely to find you. According to one of my sources they are indefatigable.

The balance of this article is available to subscribers to

  Think Outside The Tax Box