Inherited IRA Rules for a Spouse and How Each Option Is Taxed
How a surviving spouse's three IRA options affect required withdrawals, the early withdrawal penalty, and the ability to change course later.
Nyle Bayer · October 16, 2026 · 14 min read
Planning Guides
Evergreen guides on the decisions that shape a household's finances, written in plain language for California families, each with the current year's figures and the sources behind them.
Taxes on Selling a Business in California and What to Decide Before You Sign the Letter of Intent
A California business owner's guide to the federal and state taxes on a sale, and the structure, allocation, and timing decisions worth modeling before the Letter of Intent.
Nyle Bayer · October 11, 2026 · 14 min read
What Sacramento Region Retirees Actually Pay in California Retirement Taxes
A plain-language guide to what Sacramento region retirees pay in California income, property, and sales tax, and the decisions that change the bill.
Nyle Bayer · October 2, 2026 · 11 min read
Capital Gains Tax on a California Home Sale and What You May Keep After Selling
An answer-first guide to capital gains tax on a California home sale that separates cash proceeds from taxable gain and covers Section 121, basis, withholding, and Proposition 19 for Bay Area sellers moving to Placer County.
Nyle Bayer · September 23, 2026 · 11 min read
Inherited IRA Planning Guide for Navigating SECURE Act 2.0 Rules, RMDs, and Tax Strategies
What happens when you inherit an IRA, how the SECURE Act 2.0 10-year rule and RMDs work, and how step-up in basis applies to inherited homes and accounts, including California's community property rules.
Nyle Bayer · September 10, 2026 · 14 min read
A California Pre-Retiree's Guide to Roth IRA vs. Traditional IRA
A plain-language comparison of traditional and Roth IRAs for California pre-retirees, covering deductions, income limits, the backdoor Roth, RMDs, and state tax treatment.
Nyle Bayer · September 8, 2026 · 11 min read
Estate Planning Tax Strategies in California and What Matters When You Will Never Owe Estate Tax
A plain-English guide for California families with $1 million to $8 million in assets on the estate planning issues that actually apply to them in 2026, none of which involve the federal estate tax.
Nyle Bayer · September 3, 2026 · 12 min read
A Guide to Equity Compensation Planning for ISOs, RSUs, and Concentrated Stock
ISOs, RSUs, and concentrated stock each carry different tax rules and risks. This guide covers exercise timing, AMT planning, RSU vesting strategies, 10b5-1 plans, and diversification approaches with current 2026 figures.
Nyle Bayer · August 28, 2026 · 11 min read
When, How Much, and Why Timing Is Everything in a Roth Conversion Strategy for Pre-Retirees
A pre-retiree's guide to Roth conversion strategy: timing, tax bracket management, the five-year rule, sequencing, and California tax rules.
Nyle Bayer · August 26, 2026 · 11 min read
How Are Long-Term Capital Gains Taxed in California? Federal and State Rules
California generally taxes long-term capital gains as ordinary income, while federal rules may apply a different rate. See how the two systems interact before a sale.
Nyle Bayer · August 24, 2026 · 10 min read
A Retirement Income Planning Guide to Withdrawal Order
A taxable, traditional, then Roth retirement withdrawal order is a starting point. See when Social Security, pensions, Roth conversions, RMDs, or concentrated stock change the sequence.
Nyle Bayer · August 24, 2026 · 10 min read
How to Diversify a Concentrated Stock Position
A practical, general guide to diversifying a concentrated stock position through a phased, tax-aware process that reflects your goals, timeline, and risk tolerance.
Nyle Bayer · August 12, 2026 · 7 min read
Built to Endure, a Long-Term Investing Guide to Market Concentration, Patience, and Companies That Last
Why a handful of companies create most of the stock market's wealth, why that concentration is normal and cyclical, and how long-term investors own durable companies broadly and hold through 50 percent drawdowns.
Nyle Bayer · July 7, 2026 · 7 min read