Roll multiple S-corps under one parent — single tax return, unlimited subs.
A Qualified Subchapter S Subsidiary (QSub) election lets an S-corp own 100% of another S-corp and treat it as a disregarded entity for tax purposes. One consolidated K-1, one return, unlimited subsidiaries — perfect for owner-operators with multiple locations, franchises, or asset-protection silos who don't want partnership complexity.
Click Generate advisory deep dive for mechanics, IRC citations, a step-by-step execution plan, a worked numeric example on your profile, costs, risks, and this-week actions.
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.