The Sale of a Commercial Rental Property The client was a widow in her early 80’s whose husband had recently passed away, leaving her responsible for managing a commercial building they owned. Although the $1,200 in monthly income was very welcomed, given her age and declining health, the day-to-day responsibility for “tenants, taxes and toilets” was not.A creative and highly effective solution was found for the widow by selling the building using a Structured Sale Strategy. The sale of the asset removed all the carrying costs as well as all the responsibility for building management. In addition, it converted ordinary income into a capital gain income.The new payment stream from the Structured Sale is $1,900 per month for 12 years. This will provide her with more than 50% additional income every month until well into her 90’s. Furthermore, that income will be taxed at a more favorable rate and she can enjoy her life and her grandchildren without any more of the headaches and obligations that come with being a landlord.