Tax Free Exchanges, Transfers, Deferrals & Exempt Transactions

We assist in the discovery, analysis, planning, design, and implementation of:

  • Tax free real estate exchanges (IRC 1031);
  • Tax free annuity and insurance exchanges (IRC 1035)
  • Tax free formation, organization,  and implementation of business entities;
  • Tax free Corporate reorganizations and divisions;
  • Tax free stock sales;
  • Tax free entity liquidations;
  • Tax free insurance transactions;
  • Tax exempt transactions;
  • Tax deferral transactions, timing and strategizing;
  • Exchanges of Stock for Money or Other Property
  • Exchanges of Insurance, Endowment, and Annuity Contracts
  • Exchanges of Stock for Stock in Same Corporation
  • Exchanges of U.S. Treasury Obligations
  • Transfers of Property Between Spouses
  • Rollover of Gain on Sales to ESOPs
  • Rollover of Gain on Sales to Comply with Conflict-of-Interest Rules
  • Rollover of Gain from Small Business Stock
  • Other tax free, tax exempt and tax deferral transactions

IRC 1031 Tax Free Exchanges of Real Property

  • Simultaneous Exchanges
  • Deferred exchanges
  • Reverse Exchanges
  • Planning to avoid 1031
  • Analysis of Tax Carryovers that make 1031 undesirable
  • Boot analysis and planning,
  • Recognized gain avoidance strategies
  • Related Parties 1031 Planning
  • Entity Level Tax Rules in conjunction with IRC 1031
  • California 1031 Rules analysis, planning and compliance; and
  • Working with Accommodators on behalf of our clients to facilitate the exchange

Tax Free Formation, Organization, Implementation, Operation and Liquidation of Business and Other Entities

We provide planning, design, timing advice, and structuring of tax free or tax minimized

  • entity formations,
  • organization,
  • implementation,
  • operations, and
  • liquidations.

This includes strategic use of tax accounting methods and fiscal year choices and planning as well as asset transfers in and out of an entity, and dispositions of entity ownership. There are more tax free or tax reduced techniques than the average person realizes.

Tax Free Corporate Reorganizations and Divisions

We provide analysis, structuring and implementing  of the following:

  • Tax Free Corporate Reorganizations
  • Tax Free Corporate Spin-offs, Split-offs and Spin-Offs
  • Tax Free Mergers and Acquisitions of LLCs and Partnerships
  • Tax Minimized Trust and Estate Structures

Tax Deferral Transactions Planning

  • Installment Sales
  • Tax Timing of income and deductions
  • Executive Compensation

Other Tax Free and Tax Exempt Transactions

  • Life Insurance Planning
  • Tax Free Fringe Benefits
  • Welfare Benefit Plans
  • Tax Exempt Corporations