Pension-Based Seller Financing: Your Advice

I'm preparing to introduce a service offering to Brokers & Searchfunders and I'd really appreciate your input. I just want to ensure that I have a full understanding of what's going on in this space and that I uncover any blind spots.

Here a brief description and I'd like to hear any advice you might have: Given that # 85% of all deals in the middle market include Seller Financing # Seller-Financing is typically 10-20% of the funding package

How would you view an offering that has these elements? # Seller Financing repayments are made to a pension plan on the Sellers behalf # These payments are tax-deductible # The Buyer can join the pension plan and also secure the tax deduction # The Buyer incorporates (guaranteed) pension plan benefits into their exit plan

# Both Buyer and Seller can contribute up to $300,000 to the plan each year NB: This is far higher than the limits imposed on 401(k) contributions

Caveats # The Seller must stay on (in some capacity - could be minimal) and draw W-2 wages # Employees of the Seller's organization must have retirement plan options

What have I missed? What questions do you have?
Can you see adding this to your deal-making arsenal?
Your input is greatly appreciated & valued. Thanks - Rocky

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