Course 6.2 · 55 minutes
Separating Assets From Operations: OpCo, PropCo, Self-Rental, and Equipment Leasing
Put your building and big equipment in a separate entity that rents to your operating business, so a lawsuit against the business cannot take the assets and the rent stays tax-efficient.
- Who it is for
- Owners who own or will buy the real estate or equipment their business uses.
- Runtime
- 55 minutes
Pre-order: this course is in development and appears in your portal the day it is released. Buy 5 or more and every course is 30% off.
Instant download after payment. Nothing is withheld for a later purchase.
What you receive
- OpCo and PropCo structure diagram in the house style
- Fair Rent documentation memo template
- Grouping election statement template under Treas. Reg. section 1.469-4
- Related-Party Commercial Lease term sheet checklist
- Self-Rental Tax Impact Calculator (Excel)
- The narrated lesson. 55 minutes, cued to the deck, with chapter markers by lesson. Emailed to you the day it publishes, at no extra cost.
What the course covers
- 01The operating company and the property company, and why every practice owner should have both6 min
- 02The self-rental rule: profits are not passive, losses still are7 min
- 03The grouping election and when to make it5 min
- 04Lease terms: fair rent, a written lease, and the file that proves it6 min
- 05The twenty percent deduction on rent paid to yourself4 min
- 06Equipment leasing companies and the section 179 trap for noncorporate lessors6 min
- 07Financing: lender requirements and the SBA rules4 min
- 08Worked example: a dental practice buys its building9 min
- 09Tricks of the trade and traps: rent at the top of the range, selling the practice and keeping the building, and rent that is really a distribution8 min
How it fits: Requires 6.1 and 1.1. Pairs with 8.4 and 1.5.
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 6: Structuring Business and Estate Architecture
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.