The Delaware C-Corp Myth: Why 95% of Founders Don't Need One (And the 5% Who Absolutely Do)
    Regulatory & Compliance

    The Delaware C-Corp Myth: Why 95% of Founders Don't Need One (And the 5% Who Absolutely Do)

    The Delaware C-Corp Myth: Why 95% of Founders Don't Need One (And the 5% Who Absolutely Do) I've watched founders spend $3,000–$5,000 per year maintaining a Delaware C-Corp they didn't need — because a Y Combinator blog...

    Jeff Barnes, MBA··8 min read
    QSBS Section 1202: The $15 Million Tax-Free Benefit Angel Investors Keep Ignoring
    Angel Investing

    QSBS Section 1202: The $15 Million Tax-Free Benefit Angel Investors Keep Ignoring

    Internal Revenue Code Section 1202 is the most underused tax benefit in angel investing. It allows you to exclude up to $15 million in capital gains from federal income tax when you sell qualifying...

    Jeff Barnes, MBA··6 min read
    1031 Exchange: The Tax Deferral Strategy Every Real Estate Investor Needs to Know
    Real Estate

    1031 Exchange: The Tax Deferral Strategy Every Real Estate Investor Needs to Know

    TL;DR: You sell an investment property with a $1.2 million gain. At a combined federal rate of 23.8%, you owe $285,600 to the IRS. A properly executed 1031 exchange defers every dollar of that bill...

    Jeff Barnes, MBA··11 min read
    SEP-IRA vs Solo 401(k): Which Retirement Account Wins for the Self-Employed Investor
    Regulatory & Compliance

    SEP-IRA vs Solo 401(k): Which Retirement Account Wins for the Self-Employed Investor

    TL;DR: At $200,000 net self-employment income in 2026, a Solo 401(k) lets you contribute $61,674 versus $37,174 in a SEP-IRA, a $24,500 advantage that comes entirely from the Solo 401(k)'s employee...

    Jeff Barnes, MBA··10 min read
    Self-Directed IRA for Alternative Investments: The Tax Advantages, the Prohibited Transaction Traps, and How to Set One Up
    Alternative Investments

    Self-Directed IRA for Alternative Investments: The Tax Advantages, the Prohibited Transaction Traps, and How to Set One Up

    TL;DR: Americans hold $18.9 trillion in IRAs (ICI, Q3 2025), but only an estimated 2 to 5 percent of that sits in self-directed accounts. A self-directed IRA (SDIRA) lets you put tax-deferred or

    Jeff Barnes, MBA··14 min read
    The 1031 Exchange: How to Defer Taxes Legally on Real Estate Sales (and the Rules That Can Blow It Up)
    Real Estate

    The 1031 Exchange: How to Defer Taxes Legally on Real Estate Sales (and the Rules That Can Blow It Up)

    TL;DR: Real estate investors deferred $13.2 billion in capital gains taxes last year using IRC Section 1031 . Total annual transaction volume supported by the provision runs $100 billion, per the

    Jeff Barnes, MBA··11 min read
    1031 Exchange Rules Most Accredited Investors Get Wrong
    Real Estate

    1031 Exchange Rules Most Accredited Investors Get Wrong

    1031 Exchange Rules Most Accredited Investors Get Wrong TL;DR: Section 1031 remains fully intact after the One Big Beautiful Bill (July 4, 2025). But the IRS Tax Court record shows that even technically sophisticated...

    Jeff Barnes··14 min read