What is an Opportunity Zone?What does this investment do? Well for starters, you get to defer the capital gains tax on realized capital gains until 2026. If you hold an investment for 5 years, there will be a 10% step-up in basis. If you hold it for 7 years, there...
Tax Cuts and Jobs Act – SALT Deficiency The Tax Cuts and Jobs Act (TCJA) introduced significant changes to the tax code—the most since 1986. The main difference between the two laws was that the 1986 legislation was a bipartisan effort, while the TCJA was...
The 20% Pass-Through Deduction: The $415 Billion Tax Deduction One of many provisions in the Tax Cuts and Jobs Act (TCJA) is the provision that allows certain taxpayers a 20 percent deduction for qualified business income of pass-through entities. The Joint Committee...
We are pleased to attach an article written by Don for Real Asset Adviser in November 2016 about Conservation Easements. Real Asset Adviser CE article-1 Here is the corresponding video for Real Asset Adviser done by Don....
I am very glad to share this article about Conservation Easements that was published by DI Wire. Please click here to view the whole article on the DI Wire website. As you may have seen in the press, IRS Notice 2017-10, issued on December 23rd, 2016, identified as...
Click here to download pdf of this article as published by The Georgia Society of CPAs. Our next tax strategy to be addressed is the donation of a Conservation Easement, or the investment in an entity that may make a donation of a Conservation Easement. ...
One of the least understood tax strategies is an investment in an oil or gas drilling partnership. If done properly, the investor can have a large deduction in the year of the investment and the opportunity to receive tax advantaged investment income for as long as...
Don Deans, was named the State Farm 6th Man of the Game by the Charlotte Bobcats back in 2014. And you thought he could just answer tax and social security questions. Whether pursuing a thorough duel diligence review before recommending a new product for a specific...
The recent news of the Kinder Morgan reorganization brings one of the most tax efficient investment vehicles, master limited partnerships (MLP), to the forefront. We will briefly describe what an MLP is, simplistically explain how it works, identify who are good...
The Act and Conservation Easements The Tax Relief Extension Act of 2015 (The Act) that passed Congress and was signed by the President last week contains numerous provisions that affect you and your clients. More on all of that shortly. The part of the act that has...
