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Most buyers treat transferable tax credits as a year-end purchase: run the numbers in the fall, buy down the liability before the tax return deadlines. In 2026, that timing can work against you. By the time most teams go looking in Q4, other buyers have already engaged the best-documented credits, and what’s left needs more […]

The Alternative Minimum Tax is about to reach a wider pool of high-income taxpayers, and the planning window for 2026 is already open. The One Big Beautiful Bill Act (OBBBA), signed in July 2025, made the higher TCJA-era AMT exemption amounts permanent. But it also reset the exemption phaseout thresholds to the lower 2018 levels

Your highest-earning clients are disciplined. They make their quarterly estimated payments on time, rarely trigger penalties, and often walk into April with a refund waiting. From a compliance standpoint, that looks like a clean file. From an advisory standpoint, it may signal that their capital is quietly working harder for the IRS than for them.

The problem Transferable clean energy credits can reduce federal income tax, but the passive activity rules in IRC §469 can limit whether a purchased credit is usable by a taxpayer in the current year. This comes up for individuals, trusts and estates, and certain corporations (including closely held C corporations and personal service corporations). It