Strategies

Capital gains tax strategies that work together

Opportunity Zones are the core. These are other ways Ashley helps clients cut or cover the tax. Many can be combined. Which ones fit depends on your gain, your timing, and how you work with us, and the Blueprint sorts that out.

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Core

Opportunity Zones

Invest a capital gain into a Qualified Opportunity Fund within 180 days of the sale. Under OZ 2.0, the tax on that gain is deferred for five years, 10% of it is excluded at year five (30% for qualified rural funds), and growth on the investment is free of federal capital gains tax after a ten-year hold.

Good fit if: You sold stock, a business, real estate, or crypto at a gain.
Watch for: The 180-day window, and the twice-a-year 90% asset test.

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Stack

Solar credits

Solar may help with the tax on a deferred gain that comes due December 31, 2026. A qualifying solar project placed in service in time can bring an investment tax credit plus bonus depreciation, which is back at 100% under the 2025 tax law. The same law ends the solar credit for most projects that begin construction after July 4, 2026 and are not placed in service by the end of 2027. Do not plan on it for an OZ 2.0 bill due years from now.

Good fit if: You owe tax on a 2026 deferred gain and can place a project in service in time.
Watch for: Passive activity rules can limit the credit for individual investors. Not every state follows federal bonus depreciation.

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Stack

Equipment rental

Heavy equipment can qualify for 100% bonus depreciation in the first year. Through an equipment rental program, you buy equipment that gets rented out, and the depreciation can help offset the tax you owe. Providers typically ask for about 15% down and finance the rest.

Good fit if: You have a large tax bill this year and want depreciation now.
Watch for: Financing usually needs a personal guarantee, and passive activity rules decide what the depreciation can offset.

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Stack

Cost segregation

A cost segregation study breaks a building into parts that depreciate faster than the building itself. Paired with 100% bonus depreciation, it can pull years of depreciation into year one. Inside an Opportunity Zone deal, the two can work well together.

Good fit if: You own or are buying real estate, in a zone or outside one.
Watch for: Inside an OZ fund, timing and structure matter. Plan it before you buy, not after.

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Compare

1031 or OZ

A 1031 exchange reinvests all the proceeds from investment real estate into like-kind property of equal or greater value. An Opportunity Zone investment only needs the gain, and the gain can come from almost any asset. If a 1031 falls through or you take cash out, that gain can often still go into a Qualified Opportunity Fund within 180 days.

Good fit if: You sold investment real estate and are weighing your options.
Watch for: The two can't be the same transaction. Each has its own deadlines.

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1031 exchange compared with an Opportunity Zone investment
	1031 exchange	Opportunity Zone
What you reinvest	All the proceeds, into equal or greater value	Only the gain
What can qualify	Investment real estate, for like-kind property	Almost any capital gain: stock, a business, real estate, crypto
Deadlines	Identify in 45 days, close in 180	Invest within 180 days
Tax result	Deferred until you sell the new property	Deferred 5 years, 10% excluded, growth tax-free after 10 years*
Where	Anywhere in the U.S.	Designated Opportunity Zones

Advanced

Advanced OZ moves

This is where most advisors stop and we keep going: your own captive fund, operating businesses inside a zone, valuation reviews on 1.0 funds before December 31, and the grandfathering rules for eligible 1.0 businesses. Each one depends heavily on your facts, so we walk through them one on one.

Good fit if: You have a larger gain, a business, or an existing 1.0 fund.
Watch for: These moves are fact-specific. We cover them in the Blueprint and in Ascent.

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How we pick what fits

Strategies are tools, not products. Here's how we decide which ones belong in your plan.

Start from your numbers

What you sold, when, and what you want the money to do next. Everything starts there.

Stack only what pencils

As Ashley says, sometimes the juice ain't worth the squeeze. If a strategy doesn't pay for itself, we say so.

Work with your advisor

Your CPA stays your CPA. We bring the strategy and the documentation, and keep them in the loop.

*Federal rules for OZ 2.0 investments made after December 31, 2026. Growth is tax-free only on an investment held at least 10 years; the deferred gain is still taxed at year five. State rules vary. Every strategy depends on your facts. Educational content, not tax advice.

Questions about these strategies

Short answers here. The details depend on your facts.

What are the best capital gains tax strategies?

It depends on what you sold and when. Opportunity Zones defer and reduce the tax on almost any capital gain and can make the growth tax-free. Solar credits, equipment rental, and cost segregation can help offset the tax that is still due. The Blueprint session maps which ones fit your numbers.