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Estate planning, advanced tax strategies, and the stuff the wealthy pay advisors to tell them.

49 articles

Intermediate

9

Estate planning basics

The four documents every adult should have, regardless of net worth.

5 min read

Coast, Barista, Lean, Fat: the FIRE taxonomy and the math behind each

FIRE splintered into flavors for a reason — each one solves a different problem. The definitions, the numbers, and who fits where.

5 min read

Deferred compensation plans: a great tax deal secured by nothing

NQDC plans let executives defer big income into lower-tax years — as unsecured creditors of their employer. How to weigh the bracket savings against the bankruptcy risk.

5 min read

Self-directed IRA traps: how alternative assets blow up retirement accounts

Real estate, private deals, and crypto inside an IRA are legal — but one prohibited transaction can disqualify the entire account. The rules that actually bite.

5 min read

The backdoor Roth and the pro-rata rule

The legal two-step that gets high earners into a Roth IRA — and the one rule that turns it into a surprise tax bill if you skip a step.

5 min read

The step-up in basis: the tax break for dying with appreciated assets

Why heirs often owe zero capital gains tax on decades of growth — and why this one rule reshapes whether you should gift assets during life or hold them until death.

6 min read

Gift tax basics: the annual exclusion vs. the lifetime exemption

Almost nobody actually pays gift tax. Here is how the annual exclusion, the lifetime exemption, and Form 709 really work — and the myths that scare people out of generous gifts.

6 min read

The 3.8% net investment income tax, explained

A surtax that quietly raises the real rate on your dividends, interest, and capital gains once your income crosses a threshold — who owes it and how to soften it.

5 min read

1035 exchanges: swapping annuities and life policies tax-free

How to move from an old, expensive annuity or life insurance policy into a better one without triggering tax on the built-up gain — and the traps that can blow the exemption.

5 min read

Advanced

40

Donor-advised funds

The tax-advantaged philanthropy vehicle high earners use to bunch deductions and give strategically.

5 min read

The mega backdoor Roth

The advanced 401(k) strategy that lets high earners shovel tens of thousands into Roth space each year.

5 min read

Direct indexing

Owning the S&P 500 as hundreds of individual stocks instead of a single fund — and why anyone would bother.

5 min read

Strategies for a concentrated stock position

When one stock is more than 10% of your portfolio — usually because it's your employer — here's how to diversify without a huge tax bill.

5 min read

Asset location: which investments go in which accounts

Not what you own — where you hold it. Placing the same portfolio in the right account types can add meaningful after-tax return with zero extra risk.

5 min read

Covered calls: an honest primer

The most popular 'income' options strategy, explained without the YouTube hype — what you're really selling, what it costs you in bull markets, and when it genuinely makes sense.

5 min read

Tax-gain harvesting: the 0% bracket most investors never use

Tax-LOSS harvesting gets all the press, but its mirror image — deliberately realizing gains in years you'd pay 0% on them — is the better trick for modest-income years. Here's how it works.

5 min read

Safe withdrawal rates beyond 4%: guardrails and variable spending

The 4% rule was a research finding, not a retirement plan. Flexible withdrawal systems spend more and fail less.

5 min read

IRMAA: the Medicare surcharge cliff hiding in your tax return

Earn one dollar over the line and both spouses' Medicare premiums jump for a full year. How the tiers work and how to plan around them.

5 min read

Net Unrealized Appreciation: the tax break for company stock in your 401(k)

NUA can convert a big slice of 401(k) money from ordinary income into capital gains — but one wrong rollover erases it forever.

5 min read

ACA subsidies for early retirees: managing MAGI around the cliffs

Before Medicare, your health insurance price is set by your taxable income — which early retirees can often choose. That's a planning superpower with sharp edges.

5 min read

Private credit and PE funds: a due diligence checklist for regular investors

Alternatives are being marketed hard to individual investors. The questions to ask before locking your money up for a decade.

5 min read

Charitable remainder trusts: income for you, a gift later, a deduction now

CRTs let you sell appreciated assets without an immediate tax bill, draw income for life, and leave the rest to charity. Who they actually fit.

5 min read

Qualified opportunity zones, honestly: when the tax break beats the deal

OZ funds defer capital gains and can make new growth tax-free after ten years. The catch: a tax break can't rescue a bad investment.

5 min read

The 83(b) election: the 30-day window that decides your startup tax bill

One form, filed within 30 days of a restricted stock grant, can turn a future six-figure ordinary-income bill into long-term capital gains. Miss it and there's no do-over.

5 min read

Exchange funds, collars, and forwards: diversifying stock you can't sell

When selling a concentrated position means a monster tax bill, three tools let you diversify or hedge without a sale. What each costs — visibly and invisibly.

6 min read

UBTI: how your 'tax-free' IRA can end up owing taxes

MLPs, leveraged real estate funds, and private deals can generate unrelated business taxable income inside an IRA — and the IRA itself files a return and pays.

5 min read

ISOs vs. NSOs: stock option taxes and the AMT trap

The two flavors of employee stock options, how each is taxed, and the exercise-and-hold mistake that has bankrupted people on paper gains.

5 min read

QSBS: the startup tax break worth up to $10 million

Qualified small business stock can make millions in startup gains federally tax-free. The requirements, the timeline, and the ways founders accidentally forfeit it.

5 min read

Strategic Roth conversions: filling brackets before RMDs

The window between retirement and required distributions is prime time to move pre-tax money to Roth at bargain rates — deliberately, bracket by bracket.

5 min read

How trusts are taxed: compressed brackets and the DNI dance

Trusts hit the top federal bracket at about $15,000 of income. What grantor vs. non-grantor means, how distributions shift the bill, and why trustees care so much about it.

5 min read

1031 exchanges: deferring taxes on investment real estate

How to sell an investment property, buy another, and postpone the entire tax bill — the deadlines, the traps, and the endgame that makes it all worthwhile.

5 min read

Borrowing against your portfolio: buy, borrow, die

How the wealthy spend without selling — securities-based loans, the strategy's real math, and the margin-call fine print that undoes it.

5 min read

Estate tax planning when you're above the exemption

Past roughly $14 million per person, the 40% federal estate tax becomes real. The core toolkit — annual gifts, trusts, freezes, and charity — in practical terms.

5 min read

GRATs: the estate-freeze trick for assets about to take off

How the wealthy pass future growth to heirs nearly gift-tax-free — the mechanics of a grantor retained annuity trust, the interest-rate hurdle, and why they roll them in short waves.

6 min read

ILITs: keeping a life insurance payout out of your taxable estate

Why a multimillion-dollar death benefit can land in your estate — and how an irrevocable life insurance trust fixes it, plus the three-year rule and Crummey letters that trip people up.

5 min read

SLATs: using your estate exemption now without giving up all access

How a spousal lifetime access trust lets a couple lock in today's high exemption while one spouse still benefits — plus the divorce and death risks nobody advertises.

6 min read

Dynasty trusts and the generation-skipping tax

How families keep wealth compounding across generations without an estate tax at each death — and the special 40% GST tax built to stop them.

6 min read

Rule 72(t): tapping a retirement account before 59½ without the penalty

How substantially equal periodic payments let early retirees access an IRA or 401(k) penalty-free — and the rigid rules that make one mistake retroactively expensive.

6 min read

The Alternative Minimum Tax, demystified

A parallel tax system that can override your regular bill — what triggers it today, how the exemption phaseout works, and why exercising incentive stock options is the classic AMT landmine.

6 min read

Charitable lead trusts: giving now, passing to heirs later

The mirror image of a charitable remainder trust — a charity gets the income stream first, your heirs get the remainder, and the structure can slash gift and estate tax on the transfer.

5 min read

Private placement life insurance: the ultra-wealthy's tax-free wrapper

How PPLI turns a life insurance policy into a tax-efficient home for hedge funds and other tax-inefficient assets — and the strict rules that keep it legal.

5 min read

QPRTs: passing your home to heirs at a discount

How a qualified personal residence trust freezes your home's value for gift-tax purposes, lets you keep living there, and shifts future appreciation to your kids — if you outlive the term.

5 min read

Family limited partnerships and valuation discounts

How families pool assets into a partnership, gift discounted minority interests to the next generation, and keep control — plus the IRS scrutiny that punishes sloppy versions.

6 min read

IDGTs: the trust that is 'defective' on purpose

Why deliberately keeping a trust taxable to you — an intentionally defective grantor trust — is one of the most powerful, if confusingly named, wealth-transfer tools.

6 min read

Private family foundations vs. donor-advised funds

When it makes sense to run your own charitable foundation instead of a simpler donor-advised fund — control, cost, the payout rule, and the deduction differences.

6 min read

Installment sales: spreading a big capital gain over years

How selling an asset for payments over time can smooth your tax bill, keep you in lower brackets, and avoid a one-year spike — plus the interest and depreciation-recapture catches.

5 min read

Upstream basis planning: gifting to older relatives to harvest a step-up

A counterintuitive move — giving appreciated assets UP to an elderly parent so heirs get a stepped-up basis when the parent dies — and the one-year rule that can blow it up.

5 min read

The 60/40 rule: how Section 1256 contracts are taxed

Why gains on certain futures, index options, and similar contracts get a blended long-and-short-term rate regardless of holding period — plus mark-to-market at year-end.

5 min read

Decanting: how an 'irrevocable' trust can still be changed

Irrevocable does not always mean unchangeable. How trustees 'pour' assets from an old trust into a new, improved one — and the limits that keep it from rewriting your wishes.

5 min read
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