Monetized Installment Sales are a means to deferring capital gains taxes as well as straight line depreciation recapture taxes without having to do a 1031 Exchange. Sellers can receive cash, nearly equal to the net sales proceeds within 5 days of closing and have lots of flexibility on what to do with those proceeds.
This is a great strategy for rescuing a failing 1031 Exchange!
This tax strategy can be used for the sale of:
1-4 family investment properties
Primary residence (special cases)