#tax strategy

Opportunity Zone rules for 2026 and 2027: the Dec 31, 2026 tax bill, the new five-year deferral, 180-day timing, fund tests, and worked tax math.

How direct indexing works, 2026 fees and minimums, worked tax-loss harvesting and fee math, wash-sale traps, and when a plain index ETF is the better choice.

How irrevocable trusts are taxed in 2026: compressed trust brackets, grantor trust status, GRAT math and mortality risk, SLAT divorce risk, and GST exemption.

Giving vehicles compared under the 2026 rules: the 0.5% AGI floor, the 35% cap, the non-itemizer deduction, stock gift math, bunching, and QCDs.

ETF vs mutual fund payouts, qualified dividends, foreign tax credits, munis at 2026 brackets, and a 20-year test of where to hold stocks and bonds.