Terms of Use

The terms of using this site.

A short, plain-language agreement between you and us. By using this site, you agree to the terms below.

Effective date: May 20, 2026

This site is educational, not advice

Everything on deferredtaxsavings.com is provided for educational and informational purposes only. Nothing on this site constitutes:

We are not a law firm, a CPA firm, a registered investment advisor, or a broker-dealer. The information presented is general in nature and may not apply to your specific situation. Tax law is complex and changes frequently. Before acting on anything you read here, you should consult with a qualified tax attorney, CPA, or financial advisor who is familiar with the details of your circumstances.

Important: Reading this site does not create an attorney-client, accountant-client, or advisor-client relationship between you and anyone — including any tax professional whose services may be referenced or to whom your inquiry may be forwarded. Such relationships are only formed through a signed engagement letter with the relevant professional.

The calculator and hypothetical scenarios

This site includes a calculator that estimates federal and state capital gains tax exposure based on numbers you input, and three example scenarios drawn from hypothetical situations. Both are illustrative tools.

The calculator uses simplified assumptions — generally a 20% federal long-term capital gains rate, the 3.8% Net Investment Income Tax, and the state rate you select — and does not account for the full complexity of your individual tax situation. Factors not included in the calculator that may significantly affect your actual tax liability include but are not limited to: your filing status, your other income, the Alternative Minimum Tax, prior depreciation and depreciation recapture, your holding period, the §121 primary residence exclusion (where applicable, with its own qualification rules), state tax credits and adjustments, local taxes, transfer taxes, and changes in federal or state tax law.

The hypothetical scenarios shown on this site are illustrative examples. They do not represent the experience of any specific individual and they are not predictions of any outcome you will achieve.

No guaranteed outcome. Whether an IRC Section 453 installment-sale structure will be available, appropriate, or financially beneficial for your specific transaction depends on a detailed review by qualified professionals of your specific facts and circumstances. Outcomes vary. Some transactions do not qualify. Some that do qualify produce smaller tax savings than the examples shown.

The inquiry form and the partner trustee

When you submit the form on this site, your information is forwarded to a partner trustee firm that specializes in IRC Section 453 installment-sale transactions and has agreed to review qualifying inquiries. We do not pre-screen, evaluate, or endorse any particular transaction.

The trustee firm will contact you to discuss your situation. Any subsequent engagement — including any agreement to pay fees, to retain legal counsel, to implement a tax strategy, or to manage any investments — is exclusively between you and the trustee (or any attorney, accountant, or other professional they may introduce). We are not a party to that engagement.

The site operator has a referral relationship with the trustee firm. Like most professional referral services, the operator may earn a fee when a referred transaction closes. This does not change the fees you would pay the trustee or the terms of any engagement. If our arrangement changes in any way that could affect your interests, we will update this page.

Third-party content and links

This site may reference IRS publications, third-party articles, or other external materials. We do not control and are not responsible for the content, accuracy, or availability of any third-party resource. References do not imply endorsement.

No warranties

This site is provided "as is" without warranty of any kind, express or implied. We do not warrant that the information on this site is complete, accurate, current, or applicable to your situation. We do not warrant that the site will be available, uninterrupted, or free of errors or bugs.

You use the calculator, scenarios, and any other tools on this site at your own discretion and at your own risk.

Limitation of liability

To the fullest extent permitted by law, neither the operators of this site, nor any contributor to it, will be liable for any indirect, incidental, special, consequential, or punitive damages — including but not limited to lost profits, lost tax savings, or other intangible losses — arising from your use of this site, even if advised of the possibility of such damages.

If you make tax, legal, or financial decisions based on information from this site without first consulting a qualified professional who has reviewed your full situation, you do so at your own risk.

Your responsibilities

You agree to use this site lawfully and in good faith. You agree not to:

Intellectual property

The original written content, design, layout, and code of this site are owned by the operator and protected by U.S. copyright law. References to IRC Section 453 and the Internal Revenue Code refer to public legal text that is not subject to copyright. The brand names of any third parties mentioned on this site belong to their respective owners.

Changes to these terms

We may update these terms from time to time. If we make a material change, we will update the effective date at the top of this page. Continued use of the site after a change indicates acceptance of the updated terms.

Governing law

These terms are governed by the laws of the United States and the Commonwealth of Massachusetts, without regard to its conflict-of-law principles. Any dispute arising under these terms will be resolved exclusively in the state or federal courts located in Massachusetts.

Contact

Questions about these terms can be sent to:

legal@deferredtaxsavings.com