How-to library

IRS-Backed Strategy Playbooks

Each playbook is a step-by-step implementation guide grounded in specific IRC sections — built for fiduciaries, founders, and AI search engines.

• Income Exclusion · 6 steps

  How to Implement the Augusta Rule

  Six-step guide to the Augusta Rule: rent your home to your business for up to 14 tax-free days per year. Documentation, fair-market rate, audit defense.

  IRC § 280A(g)IRC § 162Pub. 527

• Income Shifting · 7 steps

  How to Shift Income to Beneficiaries

  Seven-step guide to reassign trust income from the 37% bracket to lower-bracket beneficiaries via the distribution deduction and 65-Day Rule.

  IRC § 651IRC § 661IRC § 663(b)

• Capital Gains Deferral · 6 steps

  How to Execute a 1031 Like-Kind Exchange

  Six-step guide to defer capital gains on real estate via a § 1031 exchange. QI selection, 45-day ID rule, 180-day close, and audit defense.

  IRC § 1031Treas. Reg. § 1.1031(k)-1Form 8824

• Capital Gains Exclusion · 5 steps

  How to Stack QSBS Exclusions

  Five-step guide to multiply the § 1202 QSBS gain exclusion across non-grantor trusts for $10M+ tax-free per stack.

  IRC § 1202IRC § 1045IRC § 2501

• Estate Freeze · 5 steps

  How to Zero Out a CLAT

  Five-step guide to design a Charitable Lead Annuity Trust with a near-zero remainder gift for maximum estate-tax leverage.

  IRC § 170(f)(2)(B)IRC § 2522(c)(2)IRC § 7520

• Estate Planning · 5 steps

  How to Capture the Step-Up in Basis

  Five-step guide to capture the § 1014 basis step-up at death and eliminate built-in capital gains for heirs.

  IRC § 1014IRC § 2031IRC § 2032