The 1031 Clock: Why the 45-Day Rule Breaks Deals
Why the 45-day identification rule, not a legal dispute, is what actually breaks 1031 exchanges.
Bonus Depreciation After the One Big Beautiful Bill
What the One Big Beautiful Bill made permanent for bonus depreciation and cost segregation, and what it left unchanged.
Opportunity Zones After OBBB: The Updated Playbook
A strategic guide to the updated OZ regime: permanent-program planning, rural enhancements, and the compliance guardrails that now matter more than the deadline.
Solar Tax Credits
Federal Investment and Clean Electricity credits for solar projects, including transferability, prevailing wage, and recapture controls.
Charitable Strategies
Charitable Remainder and Lead Trusts that combine income or estate planning with philanthropic intent and tax efficiency.
Qualified Small Business Stock
Up to 100% federal exclusion of gain on qualifying C-corp stock held more than five years under §1202, with a new tiered ladder after 2025.
Low-Income Housing Tax Credit
Federal credit financing affordable rental housing through 9% and 4% allocations, governed by 15-year compliance and extended-use commitments.
Delaware Statutory Trust
A passive, fractional 1031 replacement vehicle for investors seeking institutional real estate without active management.
1031 Exchange
Defer recognition of gain on like-kind real-property exchanges using a qualified intermediary and strict 45/180-day timelines.
Qualified Improvement Property
A 15-year recovery period and bonus eligibility for qualifying interior improvements to nonresidential real property.