Category

Tax Strategy

Tax mechanics around real estate exchanges: deferral, depreciation recapture, basis carryover, state clawback rules, boot avoidance, and the estate step-up.

• Qualified Opportunity Zones: What Investors Need to Know Before Committing Capital

  QOZ funds offer capital-gains deferral and potential tax elimination, but the tradeoff is a 10-year lockup. Here is how the structure actually works.

• Qualified Opportunity Zones: What Investors Weighing Capital Gains Need to Know

  QOZ funds defer and partially eliminate capital gains, but a 10-year lockup changes the calculus. Here is how the structure actually works.

• How DST Investments Are Taxed: The Four Structures That Matter

  DST tax treatment spans deferral, partial exclusion, and full step-up at death. Which path fits depends on exit timing and estate intent.