Form your own QOF — self-deploy gains, control the deal.
Instead of investing capital gains into third-party QOFs (high fees, no control), form your own single-investor QOF LLC. Self-certify via Form 8996. Deploy YOUR gains into YOUR deal (real estate in an OZ, or QOZ business). Defer gain until 2026, permanently exclude 10-year appreciation. Full control, no fund fees.
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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.