Monthly Archives: January 2025

Puerto Rico and 0% Capital gains A client reached out with the question and I felt its worth sharing with the audience - We anticipate significant capital gains in 2025, both long and short term. If we move to Puerto Rico next week, would we qualify ...

Section 83(b) Election A Section 83(b) election is a tax election that allows employees or service providers who receive restricted property, such as stock, in connection with the performance of services to include the value of the property in their gross ...

Investing in Qualified Opportunity Zones (QOZs): A Comprehensive GuideIntroductionQualified Opportunity Zones (QOZs) were established under the Tax Cuts and Jobs Act of 2017 to spur economic development and job creation in distressed communities. By offer ...

Delaware Statutory Trusts (DSTs) as a Tool for Deferring Capital GainsDelaware Statutory Trusts (DSTs) have emerged as a popular vehicle for deferring capital gains, particularly in the context of real estate investments. This article explores the structu ...

LLC Tax Implications for Nonresident Aliens1. IntroductionLimited Liability Companies (LLCs) have become a popular business structure among nonresident aliens due to their flexibility, limited liability protection, and potential tax advantages. An LLC can ...

Importance of social security planning for US CitizensSocial Security planning is a critical aspect of financial planning for U.S. citizens, particularly as they approach retirement age. The Social Security program, established in 1935, provides a safety ...

How stock options are taxed?Stock options are a common form of compensation provided to employees, allowing them to purchase company stock at a predetermined price. The tax treatment of stock options depends on whether they are classified as nonstatutory ...

Cost Segregation: A Powerful Tool to save on TaxesCost segregation is a strategic tax planning tool that allows property owners to accelerate depreciation deductions, thereby reducing taxable income and increasing cash flow. This technique involves identi ...

Deferring Capital Gains: Strategies and ConsiderationsDeferring capital gains can be a powerful tool for taxpayers looking to manage their tax liabilities and maximize their investment returns. Several mechanisms within the Internal Revenue Code (IRC) all ...

Differences Between Active and Passive Investors in Real EstateDefinitionsActive Investors: Active investors in real estate are those who are significantly involved in the management and operations of their properties. This includes activities such as mak ...