Tax-free employer payments to employees during federally declared disasters.
§139 lets employers make unlimited tax-free, fully deductible payments to employees for reasonable personal, family, living, or funeral expenses tied to a federally declared disaster. No W-2 income, no payroll tax, no substantiation required beyond a reasonable relief plan. Widely used during COVID and reactivated every disaster declaration.
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.