Course 7.4 · 55 minutes
Timing and Income Shifting: Deferral, Harvesting, Bunching, and Opportunity Zones
Move income into low-tax years and deductions into high-tax years, harvest gains and losses on purpose, and know where opportunity zones fit after the new law.
- Who it is for
- Investors, executives with lumpy income, and anyone with a one-time event coming.
- Runtime
- 55 minutes
Pre-order: this course is still in development. Your purchase includes its materials as they are published in your portal. No release date is confirmed. Buy 5 or more and every course is 30% off.
After payment is confirmed and your access is set up, the files listed below can be downloaded from your portal. Any unpublished materials will be added when ready, at no additional charge.
Files currently available
- Three Year Tax Projection Model Guide.
- Three Year Tax Projection Model.
- Gain and Loss Harvesting Worksheet Guide.
- Gain and Loss Harvesting Worksheet.
- Year End Timing Checklist.
- Opportunity Zone 180 Day Tracker Guide.
- Opportunity Zone 180 Day Tracker.
- Opportunity Zone Decision Tree.
- Installment Sale Calculator Guide.
- Installment Sale Calculator.
- Slide deck.
- Visual: Roadmap.
- Visual: Bracket Ladder.
- Visual: Timing Flowchart.
- Visual: Zero Percent Harvest.
- Visual: Installment Sale.
- Visual: Bunching Comparison.
- Visual: Netting and Wash Sale.
- Visual: Opportunity Zone Timeline.
- Visual: Family Shifting.
- Visual: Worked Example.
- Visual: Decision Tree.
- Visual: Traps.
- Workbook.
- The narrated lesson. 55 minutes, cued to the deck, with chapter markers by lesson. Added to your portal when published, at no extra cost. This purchase does not guarantee that the narrated lesson is available today.
What the course covers
- 01Why timing matters: brackets, thresholds, and one-time years5 min
- 02Income timing: deferral, acceleration, installment sales, and the zero percent capital gains bracket8 min
- 03Deduction timing: bunching, prepaying within the rules, and equipment placement6 min
- 04Gains and losses: netting, the wash sale rule, harvesting losses, and harvesting gains8 min
- 05Opportunity zones after the One Big Beautiful Bill: the new rounds, the deferral, and the ten-year exclusion8 min
- 06Shifting income inside the family: wages to children, gifts of income-producing assets, and the kiddie tax limit5 min
- 07Worked example: an executive with a 400,000 dollar bonus and a 200,000 dollar gain makes three timing moves9 min
- 08Tricks of the trade and traps: December losses and January gains, the wash sale across accounts, and constructive receipt6 min
How it fits: Requires 7.1. Pairs with 1.6, 7.5, and 8.6.
The standard every course holds
- A narrated lesson of 45 to 60 minutes, produced as audio
- A designed slide deck you download and keep
- A computational workbook that runs the actual legal tests
- A toolkit of checklists and protocols
- A legal authority appendix carrying the two-pass vetting protocol
Written for a diligent reader with no legal education. Professionally narrated using a studio voice model of Brian T. Boyd. The course is recorded instruction, not a live consultation.
Where this course sits
Track 7: Tax Reduction and Strategy
This course is one step in a track built around a single outcome. See the full build order and the other courses that get you there.
Back to this trackEducational material from the private client curriculum of Brian T. Boyd. This is legal education for a general audience, not legal advice, and no attorney-client relationship is created by purchasing, viewing, or using it. Tax outcomes depend on your facts and your state.