Defined benefit and cash balance plans are long-term tax deferral vehicles, not year-end tactics. Used correctly, they coordinate income, real estate, and exit planning over time.

Front-loaded depreciation can create large early tax savings for real estate investors and business owners — but without proper timing and exit planning, it often leads to higher taxes later. This article explains when accelerated depreciation works, when it backfires, and how Florida investors can plan around recapture, declining bonus depreciation, and long-term ownership strategy.