A strategic framework for Florida high-income taxpayers to sequence capital events, manage NIIT layering, and plan real estate exits without exit-year surprises. Built for multi-year outcomes, not one-year rate chasing.

Mixed-use real estate can shift income, deductions, and risk across entities in ways that materially affect long-term tax outcomes. This guide explains how high-income Florida investors and business owners can structure mixed-use properties for sustainable, multi-year tax efficiency.