Both spouses 55+? Each needs their OWN HSA to double-dip the $1,000/yr catch-up contribution.
The HSA catch-up contribution ($1,000/yr for age 55+) can only be made to an HSA in the ACCOUNT HOLDER'S name — not a spouse's HSA. Common trap: family HDHP with one HSA in one spouse's name loses the other spouse's $1,000/yr catch-up. Fix: open a SEPARATE HSA for the second spouse (even funded with $0 base contribution) and route their $1,000 catch-up there. Simple oversight worth $2,000/yr in contributions ($30K+ over a decade with growth).
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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.