As rising property values create larger capital gains, brokers say sellers increasingly need financial and tax-planning guidance before closing a deal

Rising property values are turning many high-value home sales into tax-planning events, with sellers facing larger capital gains and looking to real estate professionals for guidance before a deal closes. MetLife’s 2026 Structured Installment Sales Poll finds that real estate brokers and agents see a growing need to help clients understand the financial implications of a sale, as many sellers are not comfortable making complex tax and planning decisions on their own.

Nearly all real estate professionals surveyed (94%) say it is important for clients to understand the tax implications of a sale, including capital gains exposure. Yet, only 33% believe clients are comfortable making complex financial or tax-planning decisions on their own, highlighting a planning gap that can become more consequential as transaction values rise.

The findings point to a shift in the role of real estate professionals. Eighty-five percent of brokers and agents encourage clients to consult with tax professionals, underscoring the importance of specialized guidance before decisions are locked in, particularly when a sale is tied to retirement funding, succession planning, lifestyle changes or the need to preserve proceeds from a highly appreciated asset.

"For many sellers, the financial consequences of a high-value property sale extend well beyond the closing table," said Bejan Shirvani, head of Structured Settlements at MetLife. "As gains grow larger, sellers need to think earlier about taxes, income needs and how a sale fits into their broader financial goals."

Among respondents, 67% say favorable market conditions are driving high-value sales, while many point to client needs such as retirement funding (55%), succession planning or lifestyle changes (53%). Those motivations are putting greater focus on how sellers manage gains, preserve proceeds and create income after a sale.

Alternatives to 1031 Exchanges Draw Interest

While 1031 exchanges remain widely recognized, with 92% awareness among respondents, there is a growing interest in strategies that may offer more flexibility when sellers do not want to reinvest immediately, cannot identify a like-kind asset or need greater control over when proceeds are received. A 1031 exchange allows real estate investors to defer capital gains by reinvesting sale proceeds into another like-kind property, subject to strict IRS rules and timelines.

One alternative is a Structured Installment Sale, which allows sellers to spread payments over time instead of taking a lump sum at closing. For certain sellers, this can help defer taxes, create predictable income and align sale proceeds with longer-term financial goals without requiring reinvestment in a like-kind property. With a Structured Installment Sale, the buyer does not make periodic payments to the seller, but instead a highly rated and strictly regulated insurance company makes the payments.

Nearly two-thirds of respondents (62%) report familiarity with Structured Installment Sales, and 80% say the strategy could apply to at least some clients. Early adoption is emerging, with 26% reporting that clients have discussed, considered or used the approach. Respondents most often cite tax deferral as a benefit of the strategy (78%), followed by flexibility in structuring payments (61%) and the ability to generate predictable income (59%).

Despite rising interest, the poll also found that confidence remains a barrier. One in five real estate professionals (20%) say their biggest hesitation in discussing Structured Installment Sales is a lack of understanding of how the strategy works.

Only 27% report having been approached by a structured settlement specialist, suggesting an opportunity for more education and support. Brokers say clearer guidance, access to specialists and real-world examples would make it easier to introduce planning strategies into client conversations, particularly in competitive, high-value markets.

About the Poll

MetLife’s 2026 Structured Installment Sales Poll was fielded April 20 – May 8, 2026. MetLife commissioned MMR Research Associates, Inc. to conduct the online survey of 101 licensed real estate brokers and agents who sold at least one commercial or residential property valued at $500,000 or more within the past five years. The average reported transaction value among respondents was $3.9 million. To learn more visit metlife.com/sispoll2026

About MetLife

MetLife, Inc. (NYSE:MET), through its subsidiaries and affiliates ("MetLife"), is one of the world’s leading financial services companies, providing insurance, annuities, employee benefits and asset management to help individual and institutional customers build a more confident future. Founded in 1868, MetLife has operations in more than 40 markets globally and holds leading positions in the United States, Asia, Latin America, Europe and the Middle East.

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For Media:

Judi Mahaney

646-238-4655

jmahaney@metlife.com