Group rentals with an active business to unlock suspended passive losses.
Under Reg §1.469-4, elect to group rental activities with a related trade/business as a single 'appropriate economic unit.' Suspended passive losses become deductible against the business income — unlocking losses that would otherwise be trapped until sale.
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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.