Solar Tax Credits
Federal Investment and Clean Electricity credits for solar projects, including transferability, prevailing wage, and recapture controls.
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.
Charitable Strategies
Charitable Remainder and Lead Trusts that combine income or estate planning with philanthropic intent and tax efficiency.
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.
Bonus Depreciation
Immediate expensing of qualified property under §168(k), often paired with cost segregation to accelerate deductions on real estate.
Opportunity Zones
Capital-gains deferral and long-hold exclusion through Qualified Opportunity Fund investment in designated census tracts, governed by the 90% asset test and substantial-improvement rules.
Historic Tax Credit
A 20% federal credit for substantial rehabilitation of certified historic structures, earned through NPS Part 1/2/3 certification and disciplined QRE documentation.