TIPS, Explained: How U.S. Treasury Inflation-Protected Securities Adjust Principal to CPI
TIPS raise your bond principal with CPI-U and pay a fixed rate on the higher base — but the IRS taxes each year’s adjustment as phantom income.
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Tax Planning
Strategic tax planning to minimize liability and maximize savings
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%.
How the IRS Punishes C Corporations That Hoard Cash: The Two 20% Penalty Taxes, Explained
The IRS charges C corps an extra 20% for hoarding cash beyond business needs or earning 60%+ passive income — dividends and documented plans avoid both.
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.
BDITs, Explained: How to Control Inherited Assets Without Owning Them for Estate Tax
A BDIT makes you the income-tax owner of assets you don't own for estate tax under Section 678 — sell to it, keep control, freeze your estate.
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.
Spendthrift vs. Discretionary vs. Support Trusts: Which One Actually Protects the Inheritance
Under US trust law, a discretionary trust plus a spendthrift clause blocks most creditors; a support trust's HEMS payments can be reached.
Deed in Lieu of Foreclosure, Explained: How Owners Hand the Keys to the Lender and Skip the Auction
A deed in lieu ends the mortgage without an auction, but the IRS taxes forgiven debt as income — get the deficiency waiver in writing first.
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.
Earnings and Profits (E&P), Explained: Why Your C Corp Distribution Can Be a Taxable Dividend Even When the Books Show No Profit
A C corp distribution is an IRS-taxable dividend whenever current or accumulated E&P covers it, even with no book profit. Ordering rules and deficit traps.
Municipal Bonds, Explained: How Federal Tax Exemption Works, GO vs. Revenue Bonds, Tax-Equivalent Yield Math, and the AMT and De Minimis Traps
Muni interest is federally tax-free under Section 103, but AMT and the de minimis discount rule can tax it. GO vs. revenue bonds and TEY math, explained.
Roth vs. Traditional: Pay Tax Now or Later?
Pay tax at today's known rate with Roth, or defer with Traditional and risk higher retirement rates — compare brackets, RMDs, and IRS limits to decide.