Donate development rights, deduct fair-market value.
Donate a permanent easement restricting development on land you own to a qualified land trust; deduct the FMV of forgone development rights. Post-2022 reform caps partnership syndications at 2.5× basis, but direct owner easements retain full FMV deductions. Requires qualified appraisal, Form 8283, and IRS-compliant land trust. Aggressive area — use conservative appraisers.
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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.