TRIPLE TAX WINS: PTE, QBI, & 100% BONUS DEPRECIATION
NEW ESTATE AND GIFT TAX LIMITS
The rules just changed and so should your playbook. The Big Beautiful Bill permanently raises estate and gift tax thresholds to $15 million per person ($30 million for married couples), indexed for inflation. This higher threshold, which would have fallen to about $7 million without the new law, gives property owners more flexibility to transfer wealth, create trusts, or pass real estate holdings to heirs without triggering federal estate tax. That means it’s time to revisit your portfolio! Meet with your trust attorney, tax strategist and real estate broker to create the perfect plan for upgrading, holding, selling, buying or doing nothing. A few well-planned moves this year could pay off for decades to come.
The recently passed Big Beautiful Bill brings powerful opportunities for apartment investors. One highlight is the continuation of the Pass-Through Entity (PTE) election, which allows investors to shift state taxes to the entity level, bypassing individual SALT limits and unlocking bigger federal deductions. Another win is the permanent extension of the Qualified Business Income (QBI) deduction, preserving up to a 20% tax break on rental and related income. Most exciting, 100% bonus depreciation is back, doubling cost segregation benefits and enabling immediate write-offs of property components. Effective for assets purchased and placed in service after January 19, 2025, and available indefinitely into the future, this is a big win for real estate investors nationwide. Together, these changes enhance cash flow, reduce tax burdens, and create a stronger foundation for long-term wealth.
MEET WITH YOUR TRUST ATTORNEY, TAX STRATEGIST AND REAL ESTATE BROKER.
THIS IS A BIG WIN FOR REAL ESTATE INVESTORS.
Christian Walsh YouTuber & Broker-Associate WIRE Associates Connect with Christian
Amanda Han, CPA Managing Director Keystone CPA Connect with Amanda
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