A new 2026 structured installment sale survey from MetLife reveals that as property values continue to rise, the sale of high-net-worth homes is becoming a critical area for tax planning, with many sellers underprepared for handling capital gains tax implications.

The survey found that 94% of real estate professionals polled believe it is necessary for their clients to understand the tax impacts of a transaction, including capital gains exposure. However, only 33% of practitioners believe their clients are capable of independently making complex financial or tax planning decisions, a gap that becomes more pronounced as transaction amounts increase.

Bejan Shirvani, head of MetLife's structured settlements business, noted that for many sellers, the financial impact of a high-value property sale extends far beyond the transaction itself. As capital gains increase, sellers need to consider taxes, income needs, and how the sale fits into their broader financial goals well in advance.

The survey indicates that 67% of respondents believe the current favorable market conditions are driving high-net-worth property transactions, while retirement funding needs (55%) and succession planning or lifestyle changes (53%) are the primary client motivations. These factors are prompting sellers to focus more on managing capital gains, preserving assets, and generating income post-sale.

Regarding tax planning strategies, while awareness of 1031 like-kind exchanges is high at 92%, an increasing number of sellers are looking at more flexible alternatives. This is particularly true when they are unwilling to reinvest immediately, cannot find suitable replacement property, or desire greater control over the timing of their income.

Structured installment sales serve as one such alternative, allowing sellers to spread their receipt of proceeds over multiple years rather than taking a single lump sum at closing. This approach can help defer some tax liability, create a predictable income stream, and better align the sale proceeds with long-term financial objectives. The survey shows 62% of respondents are aware of this strategy, and 80% believe it is suitable for at least some of their clients.

However, a knowledge gap remains a primary obstacle. Twenty percent of real estate professionals stated that their biggest concern when recommending a structured installment sale is their own lack of understanding of the strategy, and only 27% of respondents have had contact with relevant professionals on the subject.