Big Beautiful Bill Investor Traps 2025 Berkshire Hathaway Realtor Session (Aug 21, 2025)
Recorded live at Berkshire Hathaway HomeServices Northwest Real Estate (Lake Oswego), Daveed Tuck—former IRS auditor and founder of Anvil Tax—walks through the investor traps inside the Big Beautiful Bill and how to avoid them. We cover bonus depreciation, cost segregation & phantom tax, AI auditing, energy credits, and OZ 2.0, plus PTE/SALT, QSBS §1202, 1031 vs. 453 DST. Watch the full session and share it with your team.
5–8 Key Takeaways:
AI + audits: Fewer human auditors ≠ less enforcement. AI accelerates document checks—documentation wins.
Bonus depreciation: Know the 2025 timing nuances to capture true 100% where eligible; otherwise plan around phase-outs.
Cost seg & phantom tax: Componentize properly, dispose retired assets on the books, and avoid double taxation.
Energy & manufacturing incentives: Track EV/energy credit deadlines and emerging on-shore manufacturing incentives.
OZ 2.0: Map the 1.0→2.0 transition window and hold-period implications for deferral and tax-free exit after 10 years.
PTE/SALT: Use entity-level tax elections to reclaim state tax deductibility where it pencils.
QSBS §1202: For qualifying C-corp exits, assess the $10M exclusion mechanics and holding requirements.
1031 vs. 453 DST: When ID rules or timing are tight, compare DST as a potential alternative or complement.
Hosted By:
Berkshire Hathaway HomeServices Northwest Real Estate — Lake Oswego Office
3 Centerpointe Dr, Ste 260, Lake Oswego, OR 97035 • bhhsnw.com
Partner Spotlight:
Old Republic Title — Mel Lautenbach (Sponsor)
C: 360-901-7702 | oldrepublictitle.com/oregon • ortc.com
FAQ:
Is cost segregation still worth it in 2025?
What documentation survives an AI-accelerated audit?
How do OZ 2.0 timelines affect my 1031 plans?
When does PTE/SALT actually reduce my total tax?
What’s the simplest way to avoid “phantom tax”?