Rotate primary residences every 2 years — stack $500K exclusions serially.
§121 lets a married couple exclude $500K of gain on a primary-residence sale every 2 years — with no lifetime cap. Serial owner-occupants (nomads, live-in flippers, snowbirds) buy, live in, improve, sell tax-free, and repeat indefinitely. Over 20 years, a household can extract $5M+ of completely tax-free appreciation.
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.