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.