Capital Gain Minimization Techniques
There are a dozen ways to reduce, defer or eliminate capital gains. Most people only hear about 1031 exchanges and charitable remainder trust—learn about the rest.
- The underappreciated economic importance of a 30 year deferral.
- Maintaining dictatorial control using a children's trust. Sections 453(e), 453A and 754.
The federal and state 40% economic substance doctrine penalties.
- Structures sold on the internet.
- The importance of planning far in advance, sometimes years in advance.
Become familiar with the breadth and depth of alternatives to paying the tax, though often that is the best decision for any particular client.
CPAs and financial professionals.
Applicable if you are a HSCPA member in good standing.
Applicable if you are not a HSCPA member.