Rebecca inherited a plot of land when her father passed away in 1999. At the time of inheritance, the land was worth $100,000. She kept the land until 2015 when she decided to sell and was able to do so for $800,000 yielding a $700,000 capital gain. There would be a 26% tax on the gain ($180,542) leaving her with a total of $619,458 from the sale as a lump sum. Alternatively, she decided to take the $800,000 to put into a Structured Installment Sale. This would give her $168,660 annually over 5 years. Rebecca would be taxed a total of $153,335 over the course of 5 years on her annual payments meaning Rebecca would be saving $27,207 in tax and a 9% savings including interest with a Structured Installment Sale.