A tax advantage transaction structure (TATS) and method directs that a first entity assigns disposable property it owns to a second entity in exchange for a contingent installment obligation. The disposable property is further assigned by the second entity to a third entity in exchange for monetary proceeds. Second entity then causes an investment manager to invest the monetary proceeds in an investment portfolio containing financial securities selected by the first entity. Returns on the investment portfolio are transferred to the second entity and are thereafter paid to first entity in periodic installments in satisfaction of the contingent installment obligation.
