CONSERVATION EASEMENT: A Discussion of Its Federal Tax Rules and Benefits

Thanks to conservation easements, a number of high-net-worth investors have saved significantly on taxes. While investing in a conservation land is restrictive, the willingness to deal with the limitations are rewarding as it’s a good way to purchase a land or property at low cost. But when doing so, you need to be ready to adhere to the terms of your easement.

QOZ & OPPORTUNITY FUND: An Investor's Tax Guide

The attractive tax benefits of Opportunity Zone investments may be worth considering given the appropriate circumstances. As a real estate investor who is thrilled about the pioneering tax incentives of Opportunity Funds, you need to make sure that you are making a sound and truly informed decision on the process of reinvesting proceeds from your capital gains.

CAPTIVE INSURANCE: A Guide to Forming a Properly Structured One

This whitepaper discusses how forming a captive insurance company self insures businesses at lower costs whilst improving coverage. We specifically give here a detailed explanation of how it serves as a legitimate tax structure and how it can be a powerful tool to protect the business while making it profitable , if used correctly.

DEFERRED SALES TRUST: A Tax Deferral Strategy Useful for Converting High Value Assets

This whitepaper provides a comprehensive summary of the Deferred Sales Trust process and how it can help you substantially generate more money over the long run as compared to a direct sale. Through this guide, you will have a better understanding of how DST acts as a no risk seller carryback financing structure and how you can sell your high value assets even in a down market.

CHARITABLE LEAD TRUST: An Efficient Way to Transfer Assets, Reduce Tax Liability, and Leverage Your Philantrophy

This whitepaper discusses how Charitable Lead Trust serves as a giving vehicle that offers wealthy individuals the golden opportunity to transfer assets to their heirs at substantial tax incentives while leveraging their philanthropic acts.

CHARITABLE REMAINDER TRUST: Converting Highly Appreciated Assets Into a New Income Stream While Getting a Big Tax Break

This whitepaper discusses how Charitable Remainder Trust serves as a powerful means to generously donate to charity while incentivizing you and your heirs a big tax break. It allows you to convert highly appreciated asset such as a real estate or a stock into a lifetime income (which can be as much as tenfold every year without paying any capital gains tax).

CHILDREN AS EMPLOYEES: A Guide on the Tax Benefits and Legal Concerns

This whitepaper serves as your guide on the legal and tax issues of employing children in your business. We discuss here how doing it can help you shift business earnings to the children’s salaries that would eventually give you special tax breaks in the process, and the other financial and non-benefits (i.e. creating retirement savings for your children, giving them on-the-job experience, and succession planning).

SEP IRA: An Ideal Retirement Plan for Small Business Owners and Self-Employed Individuals

This whitepaper serves as your guide in understanding SEP IRA, the moving parts of retirement, how it works as a retirement plan and its tax friendly incentives for both small-scale businesses and self-employed individuals.

DEFINED BENEFIT PLAN: A Guide on How It Works as a Pension Plan and Its Tax Incentives

This whitepaper provides a guide on how the defined benefit plan (also known as a pension plan) offers guaranteed retirement benefits for employees. Largely funded by employers, defined benefit plan has retirement payouts that are based on a specific set of formula that is based on the employee’s age, tenure with the company, and salary.

SECTION 83(b) ELECTION: What Company Founders, Employees, and Other Service Providers Need to Know

While restricted stock units and stock options are a fantastic way to accumulate wealth over time, there’s a possibility that you will end up having a huge tax bill when stocks are vested because stock compensation is taxable and stock prices have a tendency to appreciate fast. And so startup founders and stock option holders should care about Section 83(b) election as this could help them minimize their tax outlay.

SOLO 401 (K) IRA: The Self-Employed Tax-Advantaged Retirement Plan

Through the Solo 401(k) IRA, self-employed business owners (and their spouses) can still reap the benefits of a retirement plan that has the same tax advantages as that of an employer-sponsored 401(k). In fact, with the Solo 401(k), you can save more for investment over other types of retirement accounts available to the self-employed. This guide helps you decide if this plan is the right choice for you.

Employee Stock Ownership Plans (ESOP)

Employee stock ownership plan is an attractive opportunity for company owners and employees alike as it gives employees the opportunity to be shareholders in the company to encourage them to focus on corporate performance and share price appreciation (as shares are part of the remuneration package). This whitepaper discusses the basics of ESOPs, its creation, financing, valuation and tax benefits. This guide also gives insights on how ESOP would suit exit and liquidity objectives (for valuation and selling of business purposes).

Related News and Updates

BREAKING: IRS Trust Guidance Violated Admin. Law, 6th Circ. Says

The U.S. Court of Appeals for the Sixth Circuit’s recent decision in Mann Construction concludes that the civil penalties at issue could not be imposed against the taxpayers because the IRS failed to comply with the notice-and-comment procedures of the APA. Such ruling could result to taxpayers having to face more challenges in the future with the IRS notices, guidance, and regulations that have failed to adhere with APA’s strict requirements.

 The disputed centered on a listed transaction.

 Read here for the details of the case and the court ruling which reversed the federal court’s decision in favor of the taxpayers.