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.
SLATs After OBBBA: How Spousal Lifetime Access Trusts Work in 2026
How a spousal lifetime access trust works under the permanent $15 million exemption: who still needs one, the basis trade, and Texas funding rules.
Step-Up in Basis at Death: Community Property vs. Common-Law States
How the step-up in basis works at death in 2026: the community property double step-up, the common-law half step-up, what never steps up, and what changes it.
Roth Catch-Up Rule 2026: The Box 3 Test and Who Is Exempt
The 2026 Roth catch-up rule for earners over $150,000: how the W-2 Box 3 test works, who it misses, what it costs, and when a Roth catch-up still wins.
The 2026 SALT Cap and the Texas Property Tax Deduction
The 2026 SALT deduction for Texas homeowners: the $40,400 cap, who itemizes, when to pay property tax, and the phase-down above $505,000.
OBBBA Senior Deduction: $6,000, the Phaseout, and Roth Conversions
The $6,000 senior deduction for 2025 through 2028: who qualifies, how the phaseout works, what it does not do for Social Security, and Roth conversions.
Nonqualified Deferred Compensation: How NQDC Elections Work
How NQDC plans work: the deferral election due by year-end, the distribution choice that matters more, the 409A rules, the taxes, and the Texas move.
What Year-Round Tax Planning Actually Looks Like
Year-round tax planning runs on two meetings, February and August. What happens in each window, which documents matter, and what to expect.
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, bunching, appreciated stock, QCDs, and what OBBBA's new 0.5% floor changes.
Asset Location
How to place investments across taxable, tax-deferred, and Roth accounts in 2026, what asset location can add, 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 a tax strategist does, how that differs from a CPA or tax preparer, who needs one, and the questions to ask before hiring one.
QSBS Under OBBBA
How the QSBS exclusion works after OBBBA: tiered holding periods, the $15 million cap, the $75 million asset test, and why the acquisition date matters.
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 OBBBA’s permanent 100% bonus depreciation changes the math for Texas rental investors: cost segregation, recapture, REPS, and 2026 planning.
Roth Conversions Under OBBBA
OBBBA kept the TCJA brackets but added phaseouts and deduction limits that change Roth conversion math in 2026. What to watch, and where the room is.
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.