Direct indexing means owning an index's individual stocks in a separately managed account instead of an ETF. See how tax-loss harvesting works, the wash-sale limits, costs, who benefits, and common mistakes.
A practical 2026 guide to the QSBS Section 1202 capital-gains exclusion: C-corp and original-issue rules, the gross-assets cap, the five-year holding period, qualified trades, the greater of $10M or 10x basis exclusion, the 2025 OBBBA tiered changes, stacking, Section 1045 rollovers, and the mistakes that blow it up.
A practical 2026 guide to non-qualified stock option (NQSO/NSO) taxation for US employees. Covers the bargain element taxed as ordinary income at exercise, W-2 reporting and withholding, short vs long-term capital gains at sale, the 1099-B cost-basis double-tax trap, Form 8949 adjustments, cashless exercise, and how NQSOs differ from ISOs and AMT.
A practical 2026 guide to UTMA and UGMA custodial account taxes. How the kiddie tax works, the annual gift tax exclusion, age of majority by state, the FAFSA financial aid hit versus a 529 plan, capital gains on appreciated assets, and how custodial accounts stack up against 529s and custodial Roth IRAs.
A practical QSBS Section 1202 guide for founders and startup investors: the C-corp and five-year holding requirements, the 10 million dollar or 10x exclusion cap, the 2025 OBBBA tiered 3, 4, and 5 year rules with the 15 million dollar limit, Section 1045 rollovers, and state conformity traps.
How the US capital loss carryover works in 2026: netting short and long-term gains, the $3,000 ordinary-income limit, indefinite carryforward, wash-sale traps, loss at death, divorce splits, and tax-loss harvesting done right.
A practical 2026 guide to the wash sale rule (IRS §1091): the 30-days-before-and-after 61-day window, how disallowed losses roll into cost basis, the permanent IRA repurchase trap, what 'substantially identical' means, ETF-switch workarounds, and the current crypto exception.
A practical 2026 guide to the Net Investment Income Tax (NIIT): the 3.8% Medicare surtax thresholds ($200k single, $250k married filing jointly, $125k married filing separately), which income counts as net investment income, how the lesser-of calculation works, and the planning moves that actually lower the bill.
A practical 2026 guide to the Section 83(b) election for startup founders and early employees with restricted stock or early-exercised options. What it does, the strict 30-day IRS deadline, who should file, the real downside risk, and how to actually mail it.
A practical, no-jargon guide to how Restricted Stock Units are taxed in the US in 2026 — ordinary income at vesting, the 22% withholding trap that under-withholds high earners, sell-to-cover, cost basis mistakes on your 1099-B, capital gains on later sale, and estimated taxes.
A practical 2026 guide to the Qualified Small Business Stock (QSBS) Section 1202 capital-gains exclusion: eligibility rules, the 5-year hold, stacking and Section 1045 rollovers, state conformity gaps, and the mistakes that quietly blow the exclusion.
How US homeowners can exclude up to $500,000 in capital gains from a home sale under IRC Section 121 — ownership and use tests, partial exclusion rules, high-gain workarounds, and state tax overlays explained with real scenarios.