A practical US-market guide to MYGAs (multi-year guaranteed annuities): how the guaranteed rate and term work, MYGA vs CD vs Treasury vs fixed-indexed annuity, tax deferral, 1035 exchanges, surrender charges, market value adjustment, guaranty association limits, and laddering strategy.
A practical 2026 guide to Section 409A nonqualified deferred compensation (NQDC) for executives: how deferring salary and bonus beyond 401(k) limits works, the unsecured creditor tradeoff, election and distribution rules, the brutal 20% penalty, and how much to defer.
A Qualified Opportunity Fund (QOF) lets you defer tax on reinvested capital gains and, after a 10-year hold, exclude the fund's own appreciation from tax. This educational guide covers the 180-day rule, qualifying assets, real estate vs business deals, liquidity risk, and how QOFs compare to a 1031 exchange.
A Section 1035 exchange lets you move from an old annuity or life insurance policy into a better one without triggering tax on the gain. Here's what qualifies, what doesn't, and the surrender-charge traps to avoid before you sign.
A practitioner's walkthrough of the 45/180-day deadlines, qualified intermediary rules, boot traps, DST options, and the swap-till-you-drop strategy for U.S. real estate investors in 2026.