Contingent Payment Sale

Some Mergers or Acquisitions can be quite complex and require a more strategic approach.  In these instances, we may use what's called a "Contingent Payment Sale".  A Contingent Payment Sale is a type of sale where the specifics of the sale, such as the full sales price or the number of fixed payments to complete the sale, depend upon future events. 

Because these transactions are contingent on payments that occur in the future, the total selling price may not be able to be determined at the end of the taxable year of the sale.