A practical 2026 guide to using a donor-advised fund (DAF) as a tax strategy: how DAFs work, deduction bunching, gifting appreciated stock to skip capital gains, DAF vs private foundation, fees and providers, and the mistakes that quietly erase the benefit.
How a U.S. private annuity sale lets you transfer an appreciated business, real estate, or stock to a family member or trust in exchange for a lifetime annuity, freezing your taxable estate and spreading gain, plus the §7520 rate, mortality risk, IRS scrutiny, and how it compares to an installment sale and a SCIN.
A practical U.S. guide to Qualified Opportunity Zone (QOZ) tax benefits and Qualified Opportunity Funds (QOF): capital gains deferral to the 2026 recognition date, the permanent 10-year FMV step-up, the expired 5- and 7-year basis breaks, the 180-day window, the 90% asset test, substantial improvement, risks, and Forms 8949, 8996, and 8997.
A practical 2026 guide to depreciation recapture tax for U.S. landlords and business owners. Understand how the depreciation you deducted comes back as taxable income when you sell, the difference between the 25% unrecaptured section 1250 gain on real estate and ordinary-income recapture on §1245 equipment, how to calculate adjusted basis, a worked rental sale example, and how 1031 exchanges, cost segregation, and step-up in basis interact.
A practical breakdown of carried interest taxation for 2026, written from a tax practitioner's chair. How PE, hedge, VC, and real estate fund GPs earn the '20' in '2 and 20', why that performance share has been taxed as long-term capital gain rather than ordinary income, what the Section 1061 three-year holding rule changed, how management fees differ, the fee-waiver fight, and the reform risk ahead.
Installment sale tax under IRC Section 453 explained: how spreading capital gain across payment years works, the gross profit ratio, depreciation recapture taxed up front, imputed interest on the note, the 453A interest charge, electing out, buyer default risk, and how 1031 and related-party rules interact.
How the step-up in cost basis works when you inherit stock in the US, how to figure date-of-death fair market value, the double step-up in community property states, which assets like IRAs do not get a step-up, gifting versus inheriting, and the mistakes that cost heirs the most.
If you hold highly appreciated employer stock inside a 401(k) or ESOP, a simple IRA rollover can quietly cost you tens of thousands in taxes. This 2026 guide explains the NUA election—paying ordinary income tax only on the cost basis now and long-term capital gains on the appreciation later—plus the lump-sum rules, when NUA beats a rollover, and the mistakes that permanently void it.
How a Delaware Statutory Trust lets you complete a 1031 exchange, defer capital gains and depreciation recapture, and own institutional real estate passively. Covers the 45/180-day timeline, avoiding boot, Rev. Rul. 2004-86 rules, fees, income vs illiquidity tradeoffs, and DST vs direct property vs REIT vs TIC.
A Qualified Opportunity Fund (QOF) lets you defer tax on reinvested capital gains and, after a 10-year hold, exclude the fund's own appreciation from tax. This educational guide covers the 180-day rule, qualifying assets, real estate vs business deals, liquidity risk, and how QOFs compare to a 1031 exchange.
A practitioner's walkthrough of the 45/180-day deadlines, qualified intermediary rules, boot traps, DST options, and the swap-till-you-drop strategy for U.S. real estate investors in 2026.
A plain-English breakdown of capital gains tax on stock investments in 2026. Short-term vs long-term rates, how to calculate your liability, and legal strategies to reduce your tax bill.