Paying capital gains taxes upon the sale of secondary residential or commercial real estate can be a difficult tax bill to swallow. Yes. There are the traditional 1031 like-kind exchange options but often the reason you are selling your property in the first place is to diminish your overall real estate holdings. Enter the Installment Sales Trust (IST)tm, which allows for the sale of highly appreciated real estate where the capital gains tax liabilities are paid overtime not all at once. Similar in nature to a typical §453 installment sale, the IST can provide greater stability and flexibility in managing installment distributions to the seller. In addition to capital gains deferral, there can be other estate tax and asset protection planning advantages for you and your heirs.