Preserve Capital. Optimize Timing. Plan Confidently.

A Strategic Approach to Managing Capital Gains

Major liquidity events, such as the sale of a business, real estate, or concentrated equity positions, can present both opportunity and complexity. The timing and manner in which capital gains are recognized can significantly influence your long-term financial trajectory. At B1 Financial, we offer compliant, structured tax planning strategies designed for high-net-worth individuals who prioritize capital preservation, investment flexibility, and regulatory clarity.

Guided by Experience. Aligned with Sophisticated Planning.

These strategies were developed through the collaboration of nationally recognized experts in tax, investment, and financial modeling:

Lorenzo Abbatiello, CPA

A highly experienced tax strategist specializing in advanced planning for entrepreneurs and ultra-high-net-worth families. Lorenzo brings deep insight into structuring transactions for both tax efficiency and long-term flexibility.

Joshua Azran, CPA/ABV/CFF, CMA, CGMA, CFE

A nationally recognized expert in tax strategy and business structuring, with a focus on complex financial modeling, capital event planning, and compliance-based optimization for high-net-worth individuals and their advisors.

Stuart Brisgel

Founder of B1 Financial and veteran investment consultant with over 30 years of experience in wealth management, asset allocation, and regulatory oversight.

Together, we help clients implement strategies that defer capital gains recognition within the framework of applicable tax law-without sacrificing investment control or long-term planning objectives.

Key Features:

• Strategic Timing - Gain greater control over when and how capital gains are realized, consistent with your broader financial plan
• Flexible Structuring - Adaptable to changing market conditions and evolving personal goals
• Investment Continuity - Capital remains professionally managed with clear performance reporting and ongoing oversight
• Regulatory Alignment - Structured and reviewed to comply with IRS regulations, current guidance, and fiduciary best practices

Who May Benefit:

This planning solution may be appropriate if you:

• Expect to recognize a capital gain or income event of $1 million or more
• Seek to remain invested while deferring immediate tax liability
• Prefer conservative, well-documented tax planning
• Prioritize asset protection, liquidity, and long-term wealth optimization

  • 1. What is the core concept of this strategy?

    The approach allows for contributions to a professionally managed structure that enables deferral of capital gain recognition. It supports long-term investment planning while maintaining IRS compliance and preserving access to capital.

  • 2. What types of gains are typically involved?

    This structure is most often used in connection with business sales, real estate transactions, or the liquidation of significant equity positions. Each situation undergoes a case-by-case assessment for suitability and compliance.

  • 3. When is tax ultimately paid?

    Tax is not avoided, only deferred. We assist clients in evaluating the optimal timing for recognition based on changes in law, income, and liquidity needs. Flexibility is built into the structure to accommodate future planning decisions.

  • 4. How does this compare to a 1031 exchange or Opportunity Zone investment?

    While 1031 and Opportunity Zones are valuable tools, they are limited in scope and application. Our strategy offers broader applicability with fewer restrictions on asset types and investment timing.

  • 5. Is this approach compliant with IRS regulations?

    Yes. The structure is designed within the parameters of applicable tax law and is subject to review by independent tax professionals. This is a planning strategy rooted in statutory interpretation, not an aggressive tax shelter.

  • 6. Will I still have access to my capital?

    Yes. Your assets remain in a managed investment account with full transparency, performance reporting, and client oversight.

  • 7. What are the next steps?

    We begin with a confidential review of your upcoming transaction and financial goals. From there, we model tax impact scenarios and outline a tailored plan consistent with your broader objectives.


Tax Strategy Rooted in Planning, Not Just Timing
At B1 Financial, we believe thoughtful capital gains planning should support, not hinder, long-term wealth creation. If you are facing a significant taxable event, we invite you to explore a personalized approach designed for growth, aligned with regulation, and built to evolve with you.

Let's Make Your Investment Work For You.

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