> If banks or rich friends are not an option, where do you get the $220k? Second mortgage on your home? Paying taxes on phantom income is extremely risky. As y

> If banks or rich friends are not an option, where do you get the $220k? Second mortgage on your home? Paying taxes on phantom income is extremely risky. As you described, if there is a gap between the tax event and the liquidity timeframe, the value might disappear and you end up paying taxes on money you never had and never will have. A lot of people have lost everything on this.