HMRC Guidance Provides Welcome Comfort for Private Equity Management Rollovers
HMRC has issued updated guidance confirming that typical private‑equity management rollover transactions will continue to qualify for share‑for‑share exchange relief under section 135 of the TCGA 1992. The Finance Act 2026 removed the “bona‑fide commercial purpose” condition, widening the anti‑avoidance test and raising concerns that ordinary rollovers might be caught. HMRC clarified that the anti‑avoidance rules do not apply when managers are simply given a choice between tax‑deferred and post‑tax reinvestment. This reassurance restores certainty for sponsors, managers and advisers planning roll‑over structures.
Clients Buying Businesses Should Consider Cost Segregation
When acquiring businesses with real‑estate assets, depreciation can outweigh purchase price and working‑capital considerations. Cost segregation identifies building components eligible for five‑, seven‑ or 15‑year lives, and under §168(k) assets placed in service after Jan 19 2025 may qualify for a 100%...
How You Can Use Tax “Stacking” To Pay Less in Taxes and Keep More Rental Income in Your Pocket
Entrepreneurs turning cash into rental real‑estate can dramatically boost after‑tax returns by using a layered "stacking" tax strategy. The approach combines core deductions—mortgage interest, property taxes, repairs—with accelerated depreciation, the de‑minimis safe harbor, and cost‑segregation studies. Real‑world cases show first‑year...
I'm a Financial Planner: This Is How Your Kids' Low Tax Bracket Can Wipe Out Your Capital Gains
Financial planners are urging retirees and affluent parents to transfer appreciated stock to their children, allowing the kids to sell at a lower capital‑gains rate. The strategy relies on the child’s taxable income falling below the 0% or 15% capital‑gains...
Increased Tax Savings Under the “New” Section 1202 on Sale of Your Pre-IPO Stock
The 2025 One Big Beautiful Bill Act rewrites Section 1202, boosting the federal capital‑gains exclusion for Qualified Small Business Stock from $10 million to $15 million and raising the asset‑size limit for qualifying companies to $75 million. It also introduces a phased holding‑period schedule, allowing 50% exclusion...
I'm a Financial Planner: This Is the Crucial Tax Planning Difference That Can Help Save Your Retirement Nest Egg
The article stresses that retirees must move beyond annual tax preparation and adopt proactive tax planning to protect their nest egg. It highlights strategies such as timing Roth conversions before Social Security benefits and required minimum distributions begin, and creating...
5 Tax Planning Moves to Make Due to the One Big Beautiful Bill Act
The One Big Beautiful Bill Act (OBBBA), signed in July 2025, reshapes 2026 tax planning by making lower individual rates permanent, boosting the state and local tax (SALT) deduction cap to $40,000, and adding temporary deductions for tips, overtime, seniors,...
REIT Distribution Planning: How Cost Segregation Creates Deployable Cash
Cost segregation lets REITs reclassify building components into shorter‑life assets, accelerating depreciation and, when combined with 2025‑2026 bonus depreciation rules, dramatically lowering taxable income. The resulting tax savings reduce the cash needed to satisfy the 90% distribution requirement, freeing capital...
Your Client Is Buying a Business. Have They Considered Cost Segregation?
When acquiring businesses with real‑estate components, depreciation can outweigh purchase price in after‑tax cash flow. Cost segregation—an engineering analysis that reclassifies building elements to five‑, seven‑ or 15‑year lives—now often yields an immediate 100% bonus depreciation under Section 168(k) for assets...
The $40,000 Tax Move That Comes After Your 401(k) Hits Its Limit
Affluent investors who have maxed out 401(k) and mega backdoor Roth contributions can still shave taxes by switching a taxable S&P 500 ETF to a direct‑indexed separately managed account. On a $1.2 million sleeve, the strategy typically harvests $30‑$50 k of losses, translating...
The NUA Strategy Retiring Executives Use to Cut Taxes on $500,000 of Company Stock in Their 401(k)
A 62‑year‑old Apple executive can avoid a $38,000‑$78,000 tax hit by using the Net Unrealized Appreciation (NUA) rule instead of rolling $500,000 of company stock into an IRA. NUA treats the $80,000 cost basis as ordinary income while the $420,000...
Ask an Advisor: We Earn $350K+ and Can't Contribute to a Roth IRA. Can We Still Do Roth Conversions Now?
High‑income earners over the Roth IRA contribution limit can still benefit from Roth conversions. There is no income ceiling on moving funds from traditional IRAs or 401(k)s into a Roth, but the converted amount is taxed as ordinary income in...
TaxPlanIQ Presents Weekly Tax Strategy Hour for Tax Pros
TaxPlanIQ, a tax‑planning platform for advisory‑focused accounting firms, launched a free weekly virtual series called Strategy Hour. The sessions run Wednesdays from noon to 1 p.m. ET starting May 20 and each provides one CPE credit. Each week a specialist presents a...
Internal Revenue Service Publishes Final Rule for “No Tax on Tips” Deduction
The IRS issued its Final Rule for the One Big Beautiful Bill Act’s “no‑tax‑on‑tips” deduction, confirming the list of qualifying occupations and making modest updates. Three new occupations—visual artists, floral designers and gas‑pump attendants—were added, and three existing categories were...
Timber Framing First in Line as Budget Carves Out Negative Gearing
The 2026‑27 Australian federal budget restricts negative‑gearing tax concessions to newly‑built homes, directing investor capital toward the timber frame and truss sector. Existing investors retain current benefits, while the carve‑out targets roughly $12.3 billion (≈$8.1 bn) in annual tax expenditure. The change...