Rental → primary home to stack $500K exclusion on top of deferred gains.
Do a §1031 exchange into a rental, hold as investment (typically 2+ years), then convert to primary residence. After living in it 2 of 5 years, claim §121 exclusion ($250K single / $500K married) on top of the originally deferred gain — subject to non-qualified use proration rules.
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Multiply the $10M §1202 exclusion across multiple trusts.
4% corporate tax + 0% capital gains for bona fide residents.
Stack the $500K primary-home exclusion on top of a 1031 deferral.
Convert Traditional to Roth during sabbaticals or business-loss years.
Capitalize property taxes and interest on undeveloped land.
Deduct now, control forever, employ heirs.
Ordinary loss (not capital loss) on failed small biz — up to $100K.
Buy leveraged real estate inside your IRA — tax-deferred or tax-free.