Transfer on Death, Explained: How TOD Deeds, POD Accounts, and TOD Securities Bypass Probate
TOD and POD designations move bank accounts, brokerage holdings, and real estate to your beneficiary without probate — but creditors and taxes still apply.
#capital-gains
Capital Gains
Track and report capital gains from investments
1031 Improvement Exchanges, Explained: How to Build or Renovate Your Replacement Property With Exchange Funds
A 1031 improvement exchange lets IRS-safe-harbor EAT parking turn sale proceeds into construction funds — but only work finished by day 180 counts.
Short Sales, Explained: How the IRS Taxes Your Short Selling
A short sale is taxed when you cover, almost always as a short-term gain — and dividends you pay mid-trade face a 45-day deductibility test.
Market Discount and Bond Premium, Explained: How Buying a Bond Below or Above Par Changes Your Tax
IRS rules tax accreted market discount as ordinary income unless de minimis — while electing premium amortization shrinks your taxable coupon.
REITs, Explained: How Real Estate Investment Trusts Turn Rent Into Dividends
REITs must pay out 90% of taxable income to keep their tax status — so yields run high, dividends face ordinary rates, and Section 199A deducts 20%.
ETFs vs. Mutual Funds: Which Wrapper Fits Your Taxable Account?
In taxable accounts, ETFs dodge the capital gains distributions mutual funds must pay — but inside a 401(k) the wrapper barely matters.
Collectibles Are Taxed at 28%: Why Coins, Art, and Gold ETFs Pay More Than Stocks
IRS rules cap long-term collectibles gains at 28%, not 20% — and grantor-trust gold ETFs like GLD and IAU count as collectibles.
Real Estate Dealer vs. Investor: Why the Same Gain Is Ordinary Income for a Flipper and Capital Gain for a Landlord
Dealer flips face IRS ordinary income plus self-employment tax; investor sales get capital-gains rates, installment sales, and 1031 exchanges.
Rebalancing, Explained: How Calendar Schedules and Tolerance Bands Keep Your Portfolio on Target
Rebalancing restores your target allocation — check annually, trade only past a 5-point band, and steer new cash first to avoid taxes.
Fiduciary Accounting Income, Explained: How Trustees Split Principal From Income
Fiduciary accounting income, not taxable income, sets trust distributions — dividends and rent to the income beneficiary, capital gains to principal.
Recourse vs. Nonrecourse Debt: When a Default Stops at the Collateral — and When It Follows You Home
Nonrecourse foreclosure is taxed on the full balance; a recourse shortfall becomes ordinary IRS cancellation-of-debt income — same default, different bill.
Short-Term vs. Long-Term Capital Gains: The IRS One-Year Holding Rule, the Rate Gap, and the Anniversary-Day Trap
The IRS counts your holding period from the day after you buy, so an anniversary-date sale is short-term — taxed up to 37% instead of 0–20%.