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Seller Financing

Owner-carry structures (subject-to, wraps, full payoff with second), IRC 453 installment-sale tax mechanics, and how to think about note rates and terms.

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  • Article Seller Financing

    Seller financing math: a real Wichita 16-unit example

    Selling a multifamily property for cash recognizes the full gain in year one. Carrying the financing under IRC Section 453 spreads capital gains across the note term, smooths bracket exposure, and adds 7% interest income on the carried balance. This walks through the trade-offs on a representative Wichita 16-unit.

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