Insights & Resources
Tax planning is where most of the measurable value in a financial plan shows up. These articles walk through the mechanics behind Roth conversions, the QBI deduction, the OBBBA changes, charitable giving, and real estate taxation, so you can see how each rule actually works before deciding whether it applies to you.
Charitable Remainder Trusts
How a charitable remainder trust works: selling appreciated assets tax-deferred, the CRUT vs. CRAT choice, the four-tier payout rules, and the 2026 changes.
Opportunity Zones After OBBBA
OBBBA made Opportunity Zones permanent with new rules starting 2027: rolling five-year deferral, a 30% rural step-up, tighter maps, and a 2026 bill coming due.
Depreciation Recapture
How recapture is actually calculated when you sell a rental: the gain layers, the 25% ceiling, installment and 1031 traps, and the one exit that erases it.
The Passive Activity Loss Rules
How Section 469 traps rental losses, how the $25,000 allowance phases out, what real estate professional status requires, and when suspended losses release.
The Short-Term Rental Exception
How the seven-day rule and material participation let short-term rental losses offset W-2 income, why cost segregation pairs with it, and where it goes wrong.
The Backdoor Roth IRA and the Pro-Rata Rule
How the backdoor Roth IRA works in 2026: the two steps, the pro-rata rule that taxes it, the December 31 test, Form 8606, and the cleanup moves.
Tax-Loss Harvesting and the Wash Sale Rule
How tax-loss harvesting works: the 61-day wash sale window, the basis adjustment, the IRA trap, and when a harvest costs more than it saves.
TSP Roth In-Plan Conversions
The TSP now allows Roth conversions inside the plan. The mechanics, the two five-year clocks, and how to decide in-plan versus roll-to-IRA.
Estimated Taxes and the Safe Harbor
The three safe harbors, the four deadlines that aren't quarters, and how the safe harbor decision fits into multi-year tax planning.
The Multi-Year Tax Projection
What a multi-year tax projection actually contains, the two yardsticks it runs on, and why single-year tax optimization quietly loses.
The 0% Capital Gains Bracket
How the 0% long-term capital gains bracket works in 2026: the stacking math, tax-gain harvesting mechanics, and the traps that make 'free' gains costly.
Net Unrealized Appreciation (NUA)
How NUA works in 2026: the lump-sum rules, triggering events, the basis-to-gain math, and when rolling 401(k) employer stock to an IRA costs you.
Qualified Charitable Distributions
How to execute a QCD correctly: first-dollars-out timing, eligible charities, the one-time $55,000 election, reporting, and the traps that blow the exclusion.
The Roth Conversion Ladder
How the Roth conversion ladder works: five-year clocks, the bridge years, sizing each rung, and the trade-offs early retirees should model.
The Roth Five-Year Rules
How the two Roth five-year rules actually work: the contribution clock, the conversion clock, the Roth 401(k) rollover trap, and what changes at 59½.
How Trump Accounts (530A) Work
Trump Accounts launched July 4, 2026. How the 530A account works: the $1,000 deposit, the $5,000 cap, Form 4547, and the Roth caveats most coverage skips.
The $15 Million Estate Tax Exemption
The exemption is $15 million per person, permanent, and indexed. For most families that changes what estate planning is for: basis, portability, and control.
Turning Your Home Into a Rental
Convert your home to a rental and the $500,000 home-sale exclusion starts a countdown. The three rules, the three-year window, and the rent-vs-sell framework.
The HSA as a Stealth Retirement Account
The HSA is the only account that's untaxed going in, growing, and coming out. The 2026 rules, the receipts strategy, what changes at 65, and its one weakness.
The Mega Backdoor Roth
Your 401(k) limit isn't $24,500. It's $72,000. How after-tax contributions plus prompt Roth conversion unlock tens of thousands a year of tax-free growth for high earners.
Charitable Giving in 2026
How to give to charity tax-efficiently in 2026 — donor-advised funds, the bunching strategy, donating appreciated stock, qualified charitable distributions, and what the One Big Beautiful Bill Act's new 0.5% floor means for your giving.
Asset Location
Asset location can quietly add tax alpha without changing your portfolio. How to place investments across taxable, tax-deferred, and Roth accounts in 2026 — and where the rule of thumb breaks.
Diversifying a Concentrated Stock Position
Holding too much in one stock? How to diversify a concentrated position in 2026 — managing the tax cost without letting the tax tail wag the planning dog.
What Is a Tax Strategist?
What does a tax strategist actually do — and how is that different from a CPA or tax preparer? A plain-English guide to tax strategy, who needs it, and the questions to ask before hiring one.
QSBS Under OBBBA
OBBBA expanded the QSBS gain exclusion for stock acquired after July 4, 2025 — a tiered holding period, a $15M cap, and a $75M asset threshold. Here’s how Section 1202 works in 2026 and why the acquisition date now determines everything.
Cost Segregation Studies
How cost segregation actually works with OBBBA’s 100% bonus depreciation — and when an engineering-based study earns its place in your tax plan, or doesn’t.
OBBBA Bonus Depreciation Reset
How the One Big Beautiful Bill Act’s permanent 100% bonus depreciation reset changes the after-tax math for Texas rental real estate investors — cost segregation, recapture, REPS coordination, and 2026 planning watch-outs.
Roth Conversions Under OBBBA
OBBBA permanently extended the TCJA tax brackets but added new phaseouts and deduction limitations that change the Roth conversion math for 2026. Here's what to watch for and where the opportunities are.
1031 Exchange Strategies
How Hill Country land owners can use 1031 exchanges to defer capital gains, upgrade properties, and build long-term wealth through real estate.