1031 exchange with a related party — legal when both hold 2+ years.
§1031(f) generally disallows exchanges between related parties, but explicitly permits them if BOTH parties hold the swapped properties for at least 2 years post-exchange (with no §1031(f)(2) anti-abuse triggers). Powerful for intra-family basis-and-depreciation optimization — swap high-basis property to a family LLC and receive low-basis, high-depreciation property in return.
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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.