Estate and Legacy Planning
Estate Tax Exposure on Large Exchanged Property Portfolios
Repeated exchanges build hidden tax liabilities that collide with estate taxes at death.
Sujata Warrier
· 11 min read
The Long Carry — Page 3
IRS Dealer Status Risk for Active Investors Using Depreciation and Exchanges
Misclassified dealers lose capital gains treatment, depreciation, and 1031 exchanges permanently.
Marco Delgadillo
When Paying Capital Gains Tax Now Beats Deferring
Pay the tax now if your gain is small, your timeline is tight, or you need the cash.
Sujata Warrier
Interest Income on 1031 Exchange Funds During the Hold Period
Most QIs pocket the interest your exchange funds earn while you wait.
Sujata Warrier
Bonus Depreciation on Replacement Property After a 1031 Exchange
Bonus depreciation applies only to excess basis, not carryover basis, after a 1031 exchange.
Sujata Warrier
Inflation's Effect on Deferred Tax Liability Over Time
Inflation silently shrinks the real cost of a deferred tax bill across multiple 1031 exchanges.
Theodore Vann
Depreciation Recapture Tax in a 1031 Exchange
How a 1031 exchange defers—but doesn't erase—depreciation recapture across property chains.
Sujata Warrier
Velocity of Capital in 1031 Exchange Portfolios
Qualified intermediaries hold sale proceeds in limbo, creating a hidden drag on portfolio returns.
Marco Delgadillo