Killer deal but how to structure?

[Derek Nemec]

Hi there, I have a seller wanting to sell a fourplex and duplex but is trying to delay it till 2025 because of the capital gains she would accrue. Regardless, she is open to seller financing it over 30 years at 5%, but interesting enough she does not want to have to pay capital gains tax on the payments for this year or the down payment. How might I work around this and creatively structure it such that I can buy it this year and she doesn't have to pay tax on it until 2025? Any creative things you can think of? Thank you!! :D

[Derek Nemec]

Quote from @Robert Rixer:

Have you heard of the installment method of income tax accounting.?