JAG Research
The math behind the strategies that move the needle.
Longer than the daily note and deeper than a blog post — comprehensive guides on the mechanics, tax treatment, and nuance of the strategies we actually use.
Choice of Entity Is a Tax Strategy, Not a Formation Decision
S corp, C corp, partnership, or disregarded — why the right answer flips with QSBS eligibility, the PTET deduction, and your exit horizon.
QSBS After the Big Beautiful Bill: The New Tiered Playbook
The post-July-2025 regime — 50/75/100% at three, four, and five years, a $15M cap, a $75M asset ceiling — and why two batches of stock now live under two rule sets.
The C-Corp Double-Tax Problem — and the Legal Ways Around It
Reasonable compensation, benefit plans, and retained-earnings strategy — plus the accumulated-earnings and PHC traps that punish doing it wrong.
Tax-Loss Harvesting on Purpose
From incidental to engineered — direct indexing, long/short structures, and what an intentionally built loss bank is actually worth against a future gain.
Trusts as Tax Architecture, Not Just Estate Documents
Grantor vs non-grantor, QSBS stacking, IDGT installment sales, and using trust situs to change the state tax answer on a liquidity event.
QBI, the SALT Cap & the PTET Workaround After OBBBA
A permanent 20% QBI deduction, a $40K SALT cap that phases out for high earners, and a pass-through entity tax that quietly does the heavy lifting.
Why Real Estate Is the Most Tax-Advantaged Asset You Can Own
Depreciation, cost segregation, 100% bonus, the real-estate-professional and short-term-rental rules, 1031, and the step-up that resets it all.
Permanent Life Insurance as an Asset, Not an Expense
Cash value as a tax-deferred, creditor-protected bucket — plus where premium finance and split-dollar fit, and how to read an illustration critically.
CRUTs, NIMCRUTs & the Tax-Smart Exit
How a charitable remainder trust defers gain on a concentrated position or business sale, pays you an income stream, and preserves a legacy.
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