Articles

If you sold a California primary home and bought a more expensive one, the tax bill may have reset. How the base-year transfer, two-year window, and new construction actually work.

For stock acquired after July 4, 2025: 50/75/100 percent after 3/4/5 years, $15M limitation, $75M assets test. Legacy stock follows prior rules. California does not conform.

Two owners can sell for the same price and keep very different amounts. Structure, not valuation, decides the after-tax outcome.

The best time to restructure is before a buyer shows up.

Defer gains over time using installment sale elections.

$18M+ in penalties abated. Here's the framework we use.

Audit notice in hand? Here's the playbook from intake to resolution.

Coming forward before they come to you.

Redeploy capital into real estate without triggering capital gains.

A Delaware Statutory Trust can hold a 1031 replacement property. We structure the tax outcome with counsel. We do not place the securities.

Accelerate deductions now. Plan for recapture later.

Section 1031 can defer gain on U.S. investment real estate. FIRPTA, deadlines, ownership, and California Form FTB 3840 still have to be planned before closing.

Dual-country obligations, treaty elections, and FIRPTA withholding.

Withholding is 15% of the amount realized, not the gain. Form 8288-B and California Form 593 are separate analyses.

A $60K exemption. That's all nonresidents get.

Gifting, Roth conversions, and trust structures that keep the IRS away.

Pay the tax now. Build tax-free wealth for decades.

S-Corp, C-Corp, LLC, why entity form changes the tax result.

Salary vs distributions vs retirement contributions, mapped correctly.

Qualified research expenses you're probably not claiming.

Where you owe depends on where you operate. Nexus follows where you operate, not only where you formed.