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#tax-planning

Данъчно планиране

Стратегическо данъчно планиране за минимизиране на задълженията и максимизиране на спестяванията

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13 минути четене

ESOP Section 1042 Rollover: How C-Corp Owners Can Sell to Employees and Defer (or Eliminate) Capital Gains Tax

Section 1042 of the IRC lets a C-corporation owner selling shares to an ESOP defer federal capital gains tax indefinitely — and potentially eliminate it through step-up at death. This guide covers the five qualifying conditions, what counts as Qualified Replacement Property, the floating-rate-note diversification strategy, and the trade-offs founders should weigh against a strategic sale.

Mike Thrift

tax-planningcapital-gainsc-corp
12 минути четене

Section 45F in 2026: How OBBBA Quadrupled the Employer-Provided Child Care Credit

Starting in 2026, the One Big Beautiful Bill Act expands Section 45F's Employer-Provided Child Care Credit from 25% to 40% (50% for businesses under $32M in average gross receipts) and lifts the annual cap from $150,000 to $500,000 ($600,000 for small businesses), with new explicit rules for intermediaries, pooled arrangements, backup care, and reserved-seat contracts.

Mike Thrift

tax-creditstax-planningsmall-business
10 минути четене

See-Through Trust as IRA Beneficiary: How Conduit and Accumulation Trusts Work Under the SECURE Act 10-Year Rule

A see-through trust named on an IRA beneficiary form must navigate the SECURE Act 10-year rule. Conduit trusts pass every distribution through to the beneficiary by year ten, while accumulation trusts retain assets but face compressed trust brackets that reach the 37 percent federal rate at just $16,000 of retained income in 2026.

Mike Thrift

iraestate-planningtrust
11 минути четене

Правилото Augusta: Как да отдадете дома си под наем на бизнеса си за до 14 дни без данъци

Правилото Augusta (26 USC § 280A(g)) ви позволява да отдадете дома си под наем на бизнеса си за до 14 дни годишно и да изключите наема от федералния данък върху доходите.

Mike Thrift

taxtax-deductionstax-planning
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