Structures & Scale · October 26, 2026
Structures, Incentives, and Scale
How investors hold property, which incentives reward them, and what changes when deals get bigger.
Written for readers 16 and older. No tax background required.
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In this installment
All topicsOpportunity Zones
A government map that can erase tax on future growth.
Entity Structures and Asset Protection
Who owns the building matters as much as what it earns.
Debt and Leverage
Borrowed money is not income — and that is the whole point.
The QBI Deduction for Rentals
A possible 20% off the top of rental profit.
Self-Directed IRAs and Solo 401(k)s
Owning property inside a retirement account.
Syndications and Real Estate Funds
Passive ownership with an active tax report.
Multifamily and Commercial Property
Bigger buildings, different math.
Energy and Rehabilitation Incentives
Credits are worth more than deductions.
Deciding Between an S Corporation and a C Corporation
One layer of tax or two — and what you get for the second.
The 338(h)(10) Election When Selling a Business
Sell the stock, but let both sides treat it as an asset sale.
Section 831(b) Captive Insurance
Insuring your own risks — legitimate, and heavily scrutinized.
For advanced readers
Building the legacy stack
The structures in this installment are usually combined: properties held in separate LLCs beneath one partnership, refinanced rather than sold, gifted into trusts at discounted values, and ultimately passed to heirs who receive a stepped-up basis. Layered well, a lifetime of deferred gain can end without ever being taxed. Layered badly, the same structures create partnership disputes, lost deductions, and estate tax surprises — this is work for a CPA and an estate attorney together.
Interactive
Scenario helper
Describe your own situation in plain words and get the ideas that apply, plus the questions worth bringing to a tax professional.
Practice
Crossword: 15 terms
Fill the grid using clues drawn straight from this installment. Check your work or reveal a word when you get stuck.
Reference
Plain-English glossary
Every term used in this installment, defined in one sentence each.