315 N 18th St, Colorado Springs, CO, USA
Working with Clients of Financial & Insurance Professionals
1031 Exchange Rescue Option
Have a 1031 Exchange about to fail or partially fail? Instruct the Qualified Intermediary to send the Exchange proceeds directly to an INVTR Structured Sale account on behalf of the Exchanger. With no constructive receipt, there is no gains tax owed. INVTR will report as needed the evidence of Promissory Note and Installment Method reporting to the State and the Failed Exchange will not be subject to Capital Gains tax until funds are received. Any of the below options may be used as a 1031 Rescue.
Structured Sale using a Commercial Annuity Contract
The Advisor-Selected Fixed or Fixed Indexed Annuity is used to offer a guararantted return of Principal, Capital Gains and Basis plus whatever interest is earned to the Note Holder. The Note Holder is the Advisor's client. Typical terms are 5 year interest only or 10, 15 or 20 year Principle and Interest. The Note offers a guaranteed return of Principal after expenses and interest earned is retained by Client. This is the lowest cost in Administration and recommended for Structured Sales under $500,000.00 and it does not feature any Profit Sharing. Note would normally be considered a Standard Installment Note complying with TAM 119270 for Installment Method Reporting. Simply Instruct the Client's Escrow Team to forward post sale proceeds into an INVTR Structured Sale account opened on your behalf at a US Domestic Insurance Carrier and begin earning interest on your Tax Liability being deferred.
Structured Sale Using Advisor Recommended Management in Revocable Trust
The Advisor Selected Brokerage or Managed Account is used to offer a Structured Repayment Program offering best efforts to return both Principal and Declared Interest rate over time. The one-off Revocable Trust is not comingled and may be used to hold multiple Promissory Notes. Noteholder (the Advisor Client) retains the right to modify or change Promissory Note terms according to RR 82-122. Trust Formation is $5,000 one time and annual Trust Adminstration and fees are a tiered based on Profit Sharing tier selected. Simply Instruct the Client's Escrow Team to forward post sale proceeds into an INVTR Structured Sale account opened on the Advisor's Platform or Custodian and begin earning interest on your Tax Liability being deferred.
Special Needs Administration "The Sophia Trust"
Irrevocable and Attorney Guided Special Needs Trusts have many issues. INVTR Administrators LLC has drafted a Business Purpose Trust to comply with Special Needs Qualifications as a simple Third Party Bill Paying Service that is fully Revocable. For an extremely Low Cost of $499, and a small monthly Administrative fee, Friends and Family may make donations or gifts to fund a Special Needs beneficary in a way that will not impact any State or Federal Programs. The Trust charges a nominal fee to send bill payments as directed by donors. Simple. Revocable.
Resources for Structured Sales and The Installment Method
Allowable Assets for Installment Method Reporting include Deferred Compensation awards, Law Suit Awards, Primary Residence gains over exclusion amounts, Certain Stock Option awards, investment property, business assets, digital currency, art, collectibles...and more as indicated in Pub 544,
CPA Journal "An Introduction to Structured Installment Sales" 2021
Cornell Law Installment Method of Reporting for Sales of Real Property and Casual personal Property
*Installment Method Reporting is NOT ALLOWED for Financial Instruments*.
ABOUT
INVTR Adminstrators, LLC is based in Colorado Springs, CO and holds a $1 Million Dollar Fiduciary Bond and E&O Insurance. We primarily work through professional referrals. Our Role is to hold assets on behalf of a client as a disinterested third party with a business purpose of Administration of your Installment Method of reporting according to Client instructions. The referring Registered Investment Advisor, Financial Advisor, or Insurance Agent is responsible for the underlying Asset that generates a return for the Deferred Tax Liability.
This program creates wealth from a Tax Liability and is simple to implement and is fully Revocable.
Registered Investment Advisors, Financial professionals and Insurance Agents may contact info@INVTrustAdmin.com for more information or to order a Tax Assesment Illustration for a client.