A working reference for federal tax mitigation in real estate — written for the people who structure the deal, not the people who sell it.
Editorial standards ◆ Research-backed ◆ Governance-first
Understand how a sponsor's tax structure flows to your K-1 — and what to ask before you commit capital.
Coordinate depreciation, deferral, and charitable tools across a multi-entity portfolio.
Build the tax narrative into the deal from underwriting forward — so it survives diligence and audit.
Ten federal strategies, each broken down to what it does, where it applies, and the governance it demands.
Defer capital gains by exchanging into like-kind property within the 45- and 180-day windows.
Accelerate deductions on qualifying components through cost segregation in the placed-in-service year.
Defer and potentially eliminate gains by reinvesting through a Qualified Opportunity Fund.
Capture the 15-year recovery period on interior, non-structural commercial improvements.
Earn a 20% credit on certified rehabilitation of qualifying historic structures.
Complete a 1031 into fractional, professionally managed institutional real estate.
Underwrite affordable housing with 9% or 4% credits across a 15-year compliance period.
Apply §1202 gain exclusion where real estate operating companies qualify as eligible C-corps.
Convert appreciated property into income, deduction, and impact via remainder trusts and DAFs.
Stack the investment tax credit with depreciation — and weigh new transferability options.
Grounded in statute, regulation, and IRS guidance — cited, not paraphrased into vagueness. Each strategy ends where your advisor begins: with the question you should actually ask. We treat documentation and substantiation as part of the strategy, not an afterthought.
New strategy guides, case breakdowns, and changes in federal tax treatment — sent when there is something worth reading.