Accelerated, or "bonus," depreciation is a tax provision that allows businesses to immediately deduct a larger percentage of the purchase price of "qualified property," rather than spreading the deduction over the asset's useful life.
A Roth IRA conversion is a technique used by high-income earners—who exceed Roth IRA income limits—to convert traditional IRA assets to a Roth IRA.
Qualified opportunity zones (QOZs) are federally designated areas offering capital gains tax incentives to encourage investment, job creation and economic growth.
Revenue Ruling 59-60 is the IRS framework commonly used to determine the fair market value of closely held business interests and illiquid investments, like Qualified Opportunity Funds (“QOFs”).
A DST is a legal structure that allows investors to own a fractional interest in large, institutional-quality and professionally managed real estate without day-to-day management and ownership burdens.
Real estate investors who have built significant wealth through property ownership often face a familiar challenge: how to exit highly appreciated assets without triggering substantial taxes or taking on new management responsibilities. A 721 exchange—also known as an UPREIT transaction—offers a solution.
Investing in these essential asset classes can be smart, especially in today’s dynamic business landscape.
