Timing and Income Shifting: Deferral, Harvesting, Bunching, and Opportunity Zones

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.