Sell your restaurant real estate to a net-lease REIT at a 6–7% cap, lease it back for 15–20 years.
Net-lease REITs (STORE Capital, Essential Properties, Agree Realty, National Retail Properties, Four Corners) buy single-tenant restaurant/QSR real estate at 6.5–8% cap rates and lease back to the operator on 15–20 year absolute NNN leases with 1.5–2%/yr bumps. Frees $2M–$15M of trapped equity, converts to growth capital or debt paydown, keeps 100% of operating cash flow. Standard exit for scaling restaurant groups.
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Deduct half of client, prospect, and travel meals — bulletproof with the right log.
Break-room coffee, snacks, and water — 100% deductible, not 50%.
Free meals to employees on business premises — deductible to employer, tax-free to worker.
Use federal per diem rates for travel meals — deduct without receipts.
Restaurant owners recover employer FICA paid on employee tips as a dollar-for-dollar tax credit.
10-year SBA 7(a) or 25-year 504 to buy, build, or refi a restaurant — 10% down.
USDA guarantees loans up to $25M for food businesses in towns <50K population.
Run 3–8 delivery-only brands from one kitchen; each new brand adds revenue at ~zero incremental fixed cost.