How the ‘Big Beautiful Bill’ Helps Regular Investors Turn an Ordinary Property or Business Sale Into a Passive Money Machine
…While Deferring 100% of Capital Gains Tax Forever
When The Big Beautiful Bill passed, most of the mainstream media focused on infrastructure spending and corporate tax hikes.
Almost no one talked about the section buried deep in the legislation. The part that quietly opened up new tax loopholes for real estate investors and business people.
That little-known section of the bill is why some people can sell a property or a business for millions… yet legally pay zero in capital gains tax. All while growing a fortune in life-long passive income.
It’s NOT a strategy reserved for the uber rich. Anyone who sells a property or a business for a profit can do this too.
And yes, it’s perfectly legal, says Jarrett Perry, CPA, CGMA, Managing Member of Perry CPA – a Florida-based firm whose team has completed over $3 billion in tax-deferred transactions.
“This one of the few times the IRS gives regular business people and real estate investors a legitimate advantage. If you understand how to use it.”
Jarrett Perry should know. He’s been called America’s “CPA to the Stars” for having handled tax returns for professional athletes and high-profile investors across the U.S.
And he smiles when he shares that he’s “worked with at least 1 player from all 32 NFL football teams.”
He’s also a regular guest on Florida Talk Real Estate, where he breaks down complex tax strategies for everyday property owners.
His work is important. Because…
If You’re Not Careful, You Could Owe 30%-40% of Your Property or Business Sale to Uncle Sam
For most investors, selling a property or business feels like the reward for years or even decades of hard work.
Until the tax bill shows up…
That’s when most people get hit with capital gains taxes… with depreciation recapture taxes… and in some cases, even something called “The 3.8% Net Investment Income Tax.”
Put it all together and it’s common for 30–40% of the sale to vanish in taxes – especially for those living in high-tax states.
“We’ve seen people sell for $5 million and think they’re set for life,” Perry says. “Then they find out they owe nearly $2 million in taxes and they’re not as well off as they thought. It’s devastating.”
But as Perry explains, there are perfectly legal, IRS-approved strategies that can eliminate that tax bill entirely… as long as they’re implemented before the sale closes.
These include Section 1031 and 1033 exchanges, and more recently, a structure called a Delaware Statutory Trust (DST).
These are tools the wealthy have used for generations to defer taxes forever – while compounding their wealth through new investments.
Now, thanks to The Big Beautiful Bill, you can too.
There’s Nothing Immoral or Illegal About Tax Deferral - Even if You Defer it Forever
They’re the same tools used by Fortune 500 executives, family offices, and even professional athletes.
“I’ve seen the inside of tax returns for players on every NFL team,” Perry says. “One of them had half a million dollars withheld wrongly. We caught it and got it back.”
It’s experiences like that which earned him the nickname “CPA to the Stars.” But Perry insists these strategies aren’t just for celebrities or billionaires.
“The same code that protects them protects people from all walks of life,” he explains. “You just have to know it exists… and act before it’s too late. Otherwise you risk paying through the nose – when they don’t have to.”
From Real Estate and Business Owner to Tax-Deferred Million-Dollar Passive Investor
One recent client of Perry’s team – a longtime marina owner – had spent 25 years managing tenants, employees, and repairs.
When he decided to cash in his chips, he was giddy about the selling price of $24 million. But his jaw dropped when his former accountant told him he’d have no choice but to pony-up nearly $5 million in federal and state taxes.
That’s when he called Perry’s team to step in.
By structuring the sale properly, the client was able to reinvest the entire $24 million and defer that $5 million in tax owing – indefinitely.
And here’s a critical point to understand…
The client’s money was reinvested across 4 different passive income vehicles.
Which means he could live on passive income checks for life.
No more management headaches. No more late-night maintenance calls.
Just passive income. Enough to live on, too 🙂 – about $1.1 million per year.
“At some point most real estate and business owners want to go passive,” Perry says. “They want their money to work for them and not the other way around. By combining tax deferral with potentially high-yield investments, the average person can live off their investments sooner than they realized.”
Is It Time to Fire Your CPA?
Many investors and business owners are skeptical. After all, if deferring taxes and turning active real estate or business investments into passive income is so simple…
Why don’t more accountants bring these options to their clients?
“Most CPAs are compliance-driven,” Perry says. “They file what already happened. Which means by nature they’re reactive, not proactive. They’re just not strategists. ”
That’s why many high-net-worth families and institutional investors work with specialized tax advisors like Perry’s firm.
They often act as that strategic quarterback, aligning legal, accounting, and investment teams to ensure the deal is both IRS-compliant and optimized for highest long-term income.
THIS is Even More Important than the Tax Savings
Yes, the tax savings are massive. But for many, it’s the lifestyle change that matters most.
“We’ve worked with clients in their 60s, 70s, even 80s who were still dealing with tenants and contractors,” Perry says. “They’re tired. And they want to put their feet up. But they don’t want the IRS to plunder what they’ve worked so hard to achieve. And they don’t want their kids to have to fork out taxes either.”
The right investments at the right time make that possible. Investors receive predictable income from institutionally managed properties – often by billion-dollar real estate firms.
Meanwhile, the investor enjoys complete passivity.
Even better, if the investment is held until death, those deferred taxes are wiped out entirely – meaning the next generation inherits everything as if no capital gains ever existed.
“That’s how you create generational wealth,” Perry explains. “It’s the same playbook wealthy families have used for decades.”
While these strategies sound exclusive, Perry says they’re increasingly accessible. Even investors who stand to make relatively small profits from a business or real estate sale – say $100,000 or more – can take advantage.
The key, Perry emphasizes, is timing.
“The IRS is very clear. If you sell first and ask questions later, you’re out of luck,” he warns. “These structures have strict deadlines and rules. But if you plan even 30 days ahead, you can completely change your financial future. And if you just sold your property last week, we can probably still help… but you really can’t afford to wait any longer.”
That’s why Perry recommends learning about your options before you list your property or sign a purchase agreement.
“Once you close, the window’s gone,” he says. “But if you act early, the math is life-changing.”
The Next Step in Your Tax Deferral and Passive Income Plan
To help investors understand how these deferral strategies work under the Big Beautiful Bill, Perry’s firm released a short, free educational video that breaks it all down in plain English.
In just 9 minutes, it covers:
- How to legally reduce or eliminate capital gains taxes on real estate or business sales.
- The different vehicles you can use for tax deferral and passive income.
- Real-life case studies showing how investors turned single-property and business sales into diversified, passive portfolios that will pay their bills – even if they live to 120.
- How to determine whether your upcoming sale qualifies – and how much you could save on taxes + earn every month in passive income.
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