our core strategies

Transform traditional IRAs into tax-efficient Roth IRAs by implementing effective tax mitigation strategies and investing in high-growth real estate, which presents lucrative investment opportunities while also assisting in capital raising.

• Unique structures that allow clients to convert a traditional IRA to a tax-free Roth IRA
• Combine the long-term benefits of real estate with the power of Roth tax treatment.

Converting assets held in a self-directed traditional IRA 

The property title transfers from the traditional IRA custodian to the Roth IRA custodian without selling it. You pay taxes based on the fair market value (FMV) of the real estate at conversion time. Future appreciation and rental income grow tax-free in the Roth.

A more advanced "discount" or "valuation timing" strategy 

Invest traditional IRA funds into a real estate development project (e.g., ground-up construction or value-add properties). Midway through, when the project's interim valuation is lower (due to construction risks, incomplete status, etc.), perform the Roth conversion at that discounted value. You pay taxes on the lower amount, but as the project completes and appreciates, the growth occurs tax-free in the Roth IRA. 

Achieve up to 100% asset base growth in designated areas through effective capital raising strategies, while utilizing tax mitigation strategies for deferral and reduction in federal taxes, unlocking valuable investment opportunities.

Temporary Deferral of Capital Gains Tax

Taxes on the reinvested original gain are deferred until the earlier of:

• When the QOF investment is sold/exchanged, or
• December 31, 2026 (the final deferral date under OZ 1.0). This provides cash flow flexibility by postponing the tax bill.

Reduction in Tax on the Original Deferred Gain (Basis Step-Up)

• Hold for at least 5 years → 10% exclusion (basis increase) on the deferred gain.
• Hold for at least 7 years → Additional 5% (total 15% exclusion).

Note: This step-up benefit phased out for newer investments in recent years and is no longer meaningfully available for investments made in 2026 under OZ 1.0, but the deferral still applies until end of 2026.

Permanent Exclusion of Future Appreciation (The Biggest Long-Term Benefit)

If you hold the QOF investment for at least 10 years, you can elect to step up the basis of the QOF interest to its fair market value at sale/exchange. This means zero federal capital gains tax on any appreciation (new profits) generated by the QOF investment itself — potentially unlimited tax-free growth. This also typically avoids depreciation recapture taxes.

• OZ 1.0 is still active for new investments through Dec 31, 2026 — primarily useful for the 10-year appreciation exclusion if you can hold long-term.
• OZ 2.0 revives stronger upfront benefits (like rolling deferral and step-up) starting 2027, with a permanent horizon and rural boosts, but uses a narrower, refreshed map (fewer zones likely overall).
• Gains deferred under OZ 1.0 cannot roll into OZ 2.0 structures

Defer immediate gains and reinvest seamlessly in diverse "like-kind" properties, unlocking various investment opportunities while implementing effective tax mitigation strategies.

• Tax deferral — Postpone capital gains taxes indefinitely (potentially forever if you keep exchanging or pass to heirs via step-up in basis).
• Passive investment — The DST sponsor/professional manager handles all property management, leasing, maintenance, etc. No day-to-day involvement for you (unlike directly owning rental properties).
• Diversification — Access to larger, higher-quality assets or multiple properties that might be out of reach individually.
• Fractional ownership — Pool funds with other investors for institutional-grade real estate.
• Potential steady income — Many DSTs distribute monthly or quarterly cash flow from rents.

Immediate tax savings can be achieved through accelerated depreciation on qualifying new purchases, making it an effective strategy for capital raising and an attractive option for investors looking for viable investment opportunities and tax mitigation strategies.

• Immediate large deduction: Deduct 100% of eligible costs in year 1 → significant tax savings or even tax losses to offset other income.
• Cash flow boost: Front-loads deductions when you might have high income from rents or other sources.
• Pairs well with cost segregation: A professional study reallocates purchase price (e.g., 20–40% of a commercial building's cost) to shorter-life assets eligible for bonus.
• Can create or increase net operating losses (NOLs) that carry forward. 

Thanks to the One Big Beautiful Bill Act (OBBBA) signed in July 2025, 100% bonus depreciation was permanently reinstated (reversing the prior TCJA phase-out that would have dropped it to 20% in 2026 and zero by 2027).

• Current rate: 100% for qualifying property acquired and placed in service after January 19, 2025.
• This applies permanently going forward (no further phase-out).
• For property acquired before January 20, 2025 (even if placed in service in 2025 or later), the old phase-down rules apply (e.g., 40% in 2025).
• IRS interim guidance (Notice 2026-11, issued January 14, 2026) clarifies application, acquisition dates (generally when a binding contract is signed), and elections.