IRC 453a is a tax provision that allows taxpayers to defer the tax on certain installment sales. This article simplifies and explains this provision in plain language for […]
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Section 453 Deferred Sales Trust: Simplified and Explained
Section 453 Deferred Sales Trust is a tax strategy real estate owners use to defer tax payments and maximize their capital gains. You can learn more about how […]
Deferred Sales Trust California: An Overview
A Deferred Sales Trust is a tax deferral strategy for selling highly appreciated assets like real estate or a business. Learn more about using a Deferred Sales Trust […]
What Is the Holding Period for Opportunity Zone Investments?
In economically distressed communities, Qualified Opportunity Zones offer the potential for preferential tax treatment through certain conditions. How do Opportunity Zones work, what are the qualifications, and how […]
What is Paydown Readvance Zero Cash Flow Investment?
What is a Paydown Readvance? Paydown/readvance is a loan structure allowing borrowers to pay down their loan balance and re-borrow the same amount. The most common use is […]
What Are the 5 Benefits of a 721 Exchange?
A 721 exchange can be an optimal choice for deferring capital gains taxes without the hindrance of a strict time frame. Additionally, 721 exchanges offer many benefits and […]
Section 453 Structured Installment Sale
A Structured Installment Sale is a type of tax-deferred transaction that allows businesses and individuals to sell assets while spreading the taxable gain over a period of time. […]
The History of Delaware Statutory Trusts
Trusts acted as a primary method for wealthy Americans for many years to transfer properties from one generation to the next with minimal taxes and maximum security and […]
Understanding Deferred Sales Trust Fees: What You Need to Know
Would you rather pay capital gains taxes on a significant transaction all at once or put it on layaway and make tax payments over time if given the […]
Requirements To Form a Delaware Statutory Trust (DST)
Since the early 1900s, Delaware has been a preferred jurisdiction for business entities. Delaware is a business-friendly state because of its corporate laws, a long-standing tradition of legal […]
What Is an Opportunity Zone in Real Estate?
Opportunity Zones allow investors to defer capital gains tax and experience growing capital. Keep reading to learn about Opportunity Zones in real estate. What Are Opportunity Zones? An […]
What Happens to Passive Losses in a 1031 Exchange?
Those who don’t classify as real estate professionals under the Federal income tax code and regulations should be aware of the treatment of passive losses. What happens to […]