A Tax Advantaged Specialist with the National Association of Financial and Estate Planning (NAFEP) is a member of NAFEP, who helps property owners and investors leverage capital gains deferral tax strategies and techniques to invest in real estate or other non traditional investments. These tax advantaged strategies enable you to defer capital gains and depreciation recapture on asset appreciation.
The tax advantaged strategies that NAFEP offers are listed below, with links to presentations, brochures and other pages with more detailed information.
To learn more about NAFEP or to contact us Click Here.
Self Directed IRA-LLC. - ICOSM
An IRA-LLC, referred to after this as "ICO", is a special purpose limited liability company, which is either fully or partially owned by a self directed individual retirement account (IRA). Since the self directed IRA owns the ICO, IRA funds can be legally transferred to the ICO in exchange for member units (shares) of the ICO. After this funding, both traditional and non-traditional investments may be purchased by the ICO instead of directly in the IRA.
Click Here for a Self Directed IRA-LLC - ICOSM Brochure.
Click Here for an overview presentation on the Self Directed IRA-LLC (ICOSM).
IRA Checkbook Control Trust. - iTrustSM
An IRA with a Trust, referred to after this as "iTrust", is a special purpose trust, which is either fully or partially owned by a self directed individual retirement account (IRA). Since the self directed IRA owns the iTrust, IRA funds can be legally transferred to the iTrust in exchange for Trust Certificate units (i.e. like shares) of the iTrust. After this funding, both traditional and non-traditional investments may be purchased by the iTrust instead of directly in the IRA.
Click Here for an IRA Checkbook Control Trust - iTrustSM Brochure.
Click Here for an overview presentation on the Self Directed IRA-Trust (iTrustSM).
Self Directed 401(k) - one.kSM
A Self Directed 401K, referred to after this as "one.K", is a 401K plan setup for your company. As the Manager of the company, you can act as the Trustee for the Plan's monies. This enables you to self direct investments on behalf of your 401K hence the term self directed 401K. The investments can be in real estate, other companies, or your own C-Corp. The use of this type of structure enables you to have investment and checkbook control over the 401K.
Click Here for a Self Directed 401(k) - one.KSM Brochure.
Click Here for an overview presentation on the Self Directed 401K - one.KSM
Self Directed Installment Sale - SDISSM
An alternative to The Private Annuity Trust
Superior to a 1031 property exchange, the SDISSM is a specially designed, long term, capital gains deferred installment sale of your appreciated property. You retain substantial control over the installment sale process, which is the reason the sale is referred to as "self directed". Eliminating the pitfalls of a regular installment sale by insuring that an outside buyer pays cash into the SDISSM, which in turn insures that capital is available to pay you installment sale payments.
Click Here for a Self Directed Installment Sale - SDISSM brochure
Click Here for an overview presentation of the Self Directed Installment Sale - SDISSM.
1031 Exchange - 1031XSM
A 1031 Exchange is a method by which a property owner exchanges one or more relinquished properties for one or more replacement properties of "like-kind", while deferring the payment of federal income taxes and possibly some state taxes on the transaction. The 1031 Exchange is a tax deferred strategy that accomplishes 100% deferral of capital gains indefinitely.
Click Here for more information on the 1031X
Click Here for an overview presentation of the 1031X
1031 RescueSM
The 1031 Rescue is a tax compliant strategy that allows the 1031 exchangor to receive capital gains deferral in the event that their 1031 fails. This is accomplished through the use of NAFEP's Self Directed Installment Sale (SDISSM) in conjunction with a 1031 exchange.
Click Here for a 1031 Exchange Rescue - 1031 RescueSM brochure
Click Here for more information on the 1031 Rescue
Click Here for an overview presentation of the 1031 Rescue
Cost Segregation Study -CSSSM
A Cost Segregation Study (CSS) (a.k.a. Cost Segregation Analysis) is a financial and engineering-based analysis of all expenditures associated with a property. The objective of the cost segregation study is to properly separate and classify capital expenditures using the shortest life possible based upon IRS specifications and current case law. The cost segregation study uses IRS prescribed engineering based methods to quantify and value assets and place them into their proper asset category. The end result of the cost segregation study is a reclassification of assets that allows for accelerated depreciation and improved cash flow on your property.
Click Here for a Cost Segregation Study - CSSSM brochure
Click Here for more information on the Cost Segregation Study
Click Here for an overview presentation of the Cost Segregation Study
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