What is a SEP Retirement Plan?
A SEP retirement plan is oriented toward entrepreneurs and small business owners. Like a 401(k), contributions to a SEP are pre-tax while distributions during retirement are taxed. Growth is tax-deferred until distributions begin. In this article, we’ll explore the additional features of a SEP retirement plan.
What is an UPREIT?
Real estate investment trusts (REITs) were established by Congress in 1960 to give investors access to real estate. REITs enabled smaller investors to pursue the benefits of commercial real estate investment. As REITs evolved, different structures came into play — one of these being the UPREIT, which was first developed in the early 1990s.
Can I Use 401(k) Unrealized Gain Loss to Invest in Opportunity Zones?
The Opportunity Zone program is remarkably straightforward. Passed under the Tax Cuts and Jobs Act of 2017, the initiative encourages you, the investor, to place capital gains into a Qualified Opportunity Fund (QOF). The fund, in turn, invests in federally designated, low-income Qualified Opportunity Zones (QOZs). In the meantime, you can defer paying taxes on those capital gains until Dec. 31, 2026.
What Are Investing Activities In Cash Flow?
Cash flow is important because it is what ultimately gives you a paycheck. So, it is essential to the health of a business to understand what investing activities are and how they impact cash flow.
How to Exchange Real Estate For a Delaware Statutory Trust Property
Many real estate investors are familiar with the tax benefits of a 1031 exchange. By exchanging one property into a “like-kind” replacement property, the investor is able to defer gains. However, 1031s come with some strict deadlines that can be difficult to meet. That’s where a Delaware Statutory Trust (DST) property comes in.
Opportunity Zones: Ordinary Income Versus Capital Gains
When the Economic Innovation Group, a bi-partisan, public-policy organization, introduced the concept of Opportunity Zones several years ago, the idea was to make use of the “trillions of dollars in unrealized capital gains in stocks and mutual funds . . .” So, when the Opportunity Zone program was made official as part of the Tax Cuts and Jobs Act of 2017, investors had a way of investing their capital gains into Qualified Opportunity Funds (QOFs), in an effort to help economic development in federally designated Qualified Opportunity Zones.
