About the Resource Center

An independent, carrier-neutral reference for the Structured Installment Sale.

The SIS Resource Center exists to give sellers and the professionals who advise them a single, authoritative place to understand the Structured Installment Sale under IRC §453: the mechanics, the tax framework, the safety model, and the real-world outcomes, with benefits, limitations, and supporting sources clearly explained. The material here is maintained by two practitioners who design and implement these transactions every day.

The Principals

Who maintains the Resource Center

The guidance, tools, and case studies on this site reflect decades of hands-on work structuring installment sales for appreciated real estate, businesses, and specialty assets.

Chad D. Ettmueller

Senior Vice President · JCR Settlements

Chad Ettmueller is the Senior Vice President and founding partner of JCR Settlements, where he is recognized as one of the nation's leading experts in Structured Installment Sales (SIS) under IRC Section 453.

Chad works with business owners, commercial and residential real estate professionals, attorneys, CPAs, financial advisors, and investment professionals to help clients defer capital gains taxes, preserve wealth, and create customized income solutions through tax-efficient installment sale strategies.

With more than 25 years of experience in structured settlements and settlement planning, Chad has become a trusted resource for professionals seeking sophisticated planning alternatives for highly appreciated assets. Chad is licensed in all 50 States.

Monty W. Walker

CPA, CGMA · Business Transaction CPA

Monty Walker is a Certified Public Accountant (“CPA”) and Chartered Global Management Accountant (“CGMA”). Monty practices nationally and has over 35 years of experience managing the unique financial, tax, planning and procedural matters associated with the buying and selling of businesses and associated real estate.

Monty spent the early part of his career as an industry CFO in the private sector. He has also owned and operated several of his own businesses. Thus, his experience comes from being directly in the trenches.

Due to his background in the area of business transfers, business transitions and business real estate, he is often referred to by his clients and colleagues as a “Business Transaction CPA”.

Our Mission

Education for you and your advisory team.

The Resource Center is independent and carrier-neutral. We don't recommend a specific insurer, financial product, or transaction provider. Everything here including the Knowledgebase, case studies, state tax and guaranty references, and modeling tools, is educational reference material designed to help sellers and advisors make informed decisions and have an informed conversation with the qualified tax, legal, and financial professionals who will implement a transaction.

When additional SIS support is helpful.

When you and your existing advisors are ready to move from research to action, our team can act as the placing broker for your Structured Installment Sale. We are licensed with the life companies currently offering SIS (as of October 2026), so we can place your transaction with the carrier and design that best fit your goals. We handle the process from illustration through closing, so it's structured correctly under IRC §453 and the related authorities. There is no separate fee to you, or to any party in the transaction, for our services: our compensation is paid by the insurer and is embedded in the funding pricing, which is an economic cost of the arrangement rather than a free service. You or your practitioner can contact us to ask questions, request an illustration, or coordinate the placement process with your advisory team.

Nothing on this site is tax, legal, insurance, or investment advice. Always consult qualified advisors before implementing any strategy.