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Finance

Finance 분야의 글 74개. 최신 글부터 순서대로 정리했습니다.

Bank Statement Loan Guide 2026: Self-Employed and Freelancer Mortgage Without W-2s

Bank Statement Loan Guide 2026: Self-Employed and Freelancer Mortgage Without W-2s

A practical US guide to bank statement loans, the non-QM mortgage that lets self-employed, freelance, gig, and business-owner borrowers qualify on 12 to 24 months of deposits instead of tax returns. Covers deposit averaging, the expense factor, rates and down payment, reserves, requirements, how it compares to DSCR and P&L loans, and a refinance-later plan.

bank statement loan self-employed mortgage non-QM loan
Estimated Quarterly Tax Payments 2026: A Practical Form 1040-ES Guide for the Self-Employed, 1099, and Gig Workers

Estimated Quarterly Tax Payments 2026: A Practical Form 1040-ES Guide for the Self-Employed, 1099, and Gig Workers

A hands-on 2026 guide to estimated quarterly taxes and IRS Form 1040-ES. Who must pay and the $1,000 threshold, the four due dates (Apr Jun Sep Jan), safe-harbor rules (90 percent current year or 100 and 110 percent of prior-year AGI over 150k), how to avoid the underpayment penalty, self-employment tax, paying with IRS Direct Pay and EFTPS, state estimates, and the most common mistakes.

estimated taxes Form 1040-ES self-employment tax
Defined Benefit Plans for Small-Business Owners 2026: Maxing Pre-Tax Contributions for High Earners

Defined Benefit Plans for Small-Business Owners 2026: Maxing Pre-Tax Contributions for High Earners

A practical 2026 guide to defined benefit (DB) and cash balance pension plans for high-income self-employed and small-business owners: how they allow pre-tax contributions far above 401k limits, how the actuary sets the funding target, pairing with a 401k and profit-sharing plan, employee-coverage cost, funding rigidity, freezing and terminating, setup and admin costs, and common mistakes.

defined benefit plan cash balance plan small business retirement
Estate Tax Exemption Sunset 2026: The TCJA Cliff and the Closing 'Use It or Lose It' Gifting Window

Estate Tax Exemption Sunset 2026: The TCJA Cliff and the Closing 'Use It or Lose It' Gifting Window

A practical guide to the federal estate and gift tax exemption sunset: how the TCJA-doubled unified exemption is scheduled to roughly halve, why 2025 to 2026 is a use-it-or-lose-it gifting window, how the lifetime exemption, annual exclusion, portability, and GST exemption interact, IRS anti-clawback guidance, and planning tools like SLATs, irrevocable trusts, and valuation discounts.

estate tax gift tax TCJA sunset
ISO and AMT Tax Guide 2026: How to Avoid the Incentive Stock Option Alternative Minimum Tax Trap

ISO and AMT Tax Guide 2026: How to Avoid the Incentive Stock Option Alternative Minimum Tax Trap

A practical US guide to incentive stock options (ISOs) and the Alternative Minimum Tax. Learn how the bargain element becomes an AMT preference item, how to find your AMT crossover for tax-free exercise, qualifying versus disqualifying dispositions, exercise-and-hold versus exercise-and-sell, the AMT credit in later years, and why 83(b) does not apply to option exercise.

ISO Incentive Stock Options AMT
IRS Installment Agreement and Payment Plan Guide 2026: Types, Fees, and How to Apply

IRS Installment Agreement and Payment Plan Guide 2026: Types, Fees, and How to Apply

A practical 2026 guide to IRS installment agreements and tax payment plans. Compare short-term, guaranteed, streamlined, and partial-payment (PPIA) options, understand setup fees for online versus mail, see how interest and failure-to-pay penalties keep accruing, learn when a payment plan beats an Offer in Compromise, and walk through Form 9465 and default rules.

IRS Installment Agreement Tax Payment Plan
Net Unrealized Appreciation (NUA) Tax Strategy 2026: The 401(k) Employer-Stock Move Most People Roll Away

Net Unrealized Appreciation (NUA) Tax Strategy 2026: The 401(k) Employer-Stock Move Most People Roll Away

If you hold highly appreciated employer stock inside a 401(k) or ESOP, a simple IRA rollover can quietly cost you tens of thousands in taxes. This 2026 guide explains the NUA election—paying ordinary income tax only on the cost basis now and long-term capital gains on the appreciation later—plus the lump-sum rules, when NUA beats a rollover, and the mistakes that permanently void it.

NUA 401k employer stock
Structured Settlement Factoring Companies 2026: How to Compare Buyers and Navigate Court Approval

Structured Settlement Factoring Companies 2026: How to Compare Buyers and Navigate Court Approval

A practical guide to choosing a structured settlement factoring company when selling future payments for a lump sum. Learn how discount rates set your real payout, how the mandatory court-approval process and state SSPA laws protect you, how to compare quotes, fees, and reputation, red flags to avoid, and alternatives like partial sales.

structured settlement factoring companies selling settlement payments
Selling a Structured Settlement Annuity 2026: Tax-Free Payouts, Factoring, Court Approval & Discount Rates

Selling a Structured Settlement Annuity 2026: Tax-Free Payouts, Factoring, Court Approval & Discount Rates

How a structured settlement annuity from a personal-injury lawsuit pays out tax-free over time in 2026, how selling future payments to a factoring company works, why a judge must approve the sale under a state Structured Settlement Protection Act, how the discount rate determines what you actually receive, the pros and cons of the secondary market, and alternatives to selling.

structured settlement settlement annuity factoring
Irrevocable Life Insurance Trust (ILIT) Estate Tax Guide 2026: Crummey Letters, the 3-Year Rule & Keeping Death Benefits Out of Your Estate

Irrevocable Life Insurance Trust (ILIT) Estate Tax Guide 2026: Crummey Letters, the 3-Year Rule & Keeping Death Benefits Out of Your Estate

How an Irrevocable Life Insurance Trust (ILIT) keeps life insurance death benefits out of your taxable estate in 2026: why proceeds are estate-taxable under IRC §2042, how Crummey letters preserve the annual gift tax exclusion, the 3-year lookback rule under §2035, choosing a trustee, how an ILIT differs from a revocable living trust, the federal exemption, and state estate taxes.

irrevocable life insurance trust ILIT estate tax
Family Limited Partnership (FLP) Estate Tax Strategy 2026: Valuation Discounts, Gift Tax Savings & IRS §2036 Risk

Family Limited Partnership (FLP) Estate Tax Strategy 2026: Valuation Discounts, Gift Tax Savings & IRS §2036 Risk

How high-net-worth families use a Family Limited Partnership (FLP) to transfer wealth to heirs at a discount in 2026: lack-of-marketability and minority-interest valuation discounts, gift and estate tax reduction, retaining control as general partner, IRS §2036 scrutiny, bona fide business purpose, and how an FLP compares to trusts, LLCs, and GRATs.

family limited partnership FLP estate tax
Spousal Lifetime Access Trust (SLAT): Lock In the 2026 Exemption Before It Sunsets

Spousal Lifetime Access Trust (SLAT): Lock In the 2026 Exemption Before It Sunsets

A SLAT lets one spouse gift assets into an irrevocable trust for the other spouse, using the historically high lifetime gift and estate tax exemption before it drops — while keeping indirect access to the money. This 2026 guide explains how a SLAT works, the exemption sunset, the reciprocal trust doctrine, divorce and death risk, grantor-trust income tax, and how it compares to an ILIT, GRAT, and bypass trust.

SLAT spousal lifetime access trust gift tax exemption
Intentionally Defective Grantor Trust (IDGT): Pay the Income Tax, Freeze the Estate Tax in 2026

Intentionally Defective Grantor Trust (IDGT): Pay the Income Tax, Freeze the Estate Tax in 2026

An IDGT is 'defective' for income tax on purpose — the grantor pays the trust's income tax so assets grow untouched for heirs — yet fully effective for estate tax, moving those assets out of the taxable estate. This 2026 guide explains the income-tax vs estate-tax split, the installment sale to an IDGT (estate freeze), why paying the tax is an extra tax-free gift, how it compares to a GRAT and SLAT, the risks, and when it fits.

IDGT intentionally defective grantor trust estate tax