Investment Categories
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Green Energy
Investment Tax Credits & Renewable Energy Incentives
Green energy investments provide access to federal tax incentives designed to encourage the development of renewable energy infrastructure in the United States. These programs may allow investors to participate in qualifying projects such as solar, energy storage, and other eligible energy systems while receiving federal tax credits.
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Short-Term Rentals
Cost Segregation & Material Participation Tax Strategy
Short-term rental investments may provide access to accelerated depreciation and potential active income offset when properly structured.
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Oil & Gas
Intangible Drilling Cost Deductions & Working Interest Tax Benefits
Oil and gas investments have long held a unique position in the U.S. tax code, offering investors access to accelerated deductions and tax-advantaged income streams not commonly available in other asset classes.
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Conservation Easements
Conservation Easements Strategies
Conservation easement strategies allow property owners to grant permanent development restrictions to qualified conservation organizations while potentially receiving a charitable income tax deduction.
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Real Estate
Depreciation, Cost Segregation & Capital Gain Planning Strategies
Real estate investments may provide tax advantages through depreciation, cost segregation, bonus depreciation, and capital gain planning strategies. Investors may be able to accelerate deductions on qualifying property components while also using planning tools such as IRC §1031 exchanges to defer gain.
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Equipment Leasing
Depreciation-Based Income & Asset Financing Strategies
Equipment leasing investments provide exposure to income-generating physical assets leased to operating businesses. These structures may generate lease income while allowing the equipment owner to recover asset cost through depreciation, including potential bonus depreciation.
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Movie Production Tax Credits
State Incentives & Transferable Credit Strategies
Movie production tax credit strategies are designed around state incentive programs that encourage film, television, and media production within specific jurisdictions. These programs may provide state-issued credits based on qualified production expenditures, with credit usability, refundability, and transferability.
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Historic Building Rehabilitation
Historic Rehabilitation Tax Credits & Preservation Incentives
Historic building rehabilitation investments may provide access to federal and state tax credits for the substantial rehabilitation of certified historic structures.
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Qualified Opportunity Zones
Capital Gain Deferral & Long-Term Appreciation Strategies
Qualified Opportunity Zone (QOZ) investments were established to encourage long-term capital investment in designated economic development areas across the United States.
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Roth Conversions
Tax Rate Arbitrage & Tax-Free Retirement Income Strategies
Roth conversion strategies allow taxpayers to move assets from traditional retirement accounts into Roth accounts by recognizing taxable income in the year of conversion. This may allow future growth and qualified withdrawals to be received tax-free, creating long-term flexibility for retirement income and tax bracket management.
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Cash Balance Plans
High Contribution Retirement Strategies for Tax Deferral
Cash balance plans are employer-sponsored defined benefit retirement plans that may allow business owners and high-income professionals to make larger deductible retirement contributions than traditional defined contribution plans. Contributions are generally determined through actuarial calculations, may be deductible to the business under applicable retirement plan rules, and grow tax-deferred until distribution.
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Micro Captive Insurance (831b)
Risk Management Structures & Tax Election Considerations
Micro captive insurance arrangements allow qualifying businesses to insure specific business risks through a captive insurance company. An eligible non-life insurance company may elect to be taxed on taxable investment income rather than underwriting income.