A $12M Case Study in Tax-Efficient Investing

PE partner with a $12M portfolio in the 37% bracket

Current mix (outside of his own PE deals):

  • $2M in retirement accounts
  • $10M in taxable accounts
  • Portfolio is 100% long-only public stocks and bonds

We’re restructuring everything around after-tax return maximization. Here’s what we’re implementing:

1) Long/Short SMA for tax alpha and better equity exposure

  • Moves him from a basic long-only portfolio to a multi-signal alpha model layered on top of market beta
  • Expected to harvest > 100 percent of the account value in capital losses in < 2yrs
  • Those losses offset gains from co-investments, carry, and rebalancing without changing the underlying holdings

2) Add tax-aware hedge funds for true diversification

  • Low correlation to both stocks and bonds
  • Pass through ordinary losses that offset earned income

3) Super Duper Mega Tax-Free Roth Conversion™

His income swings depending on carry distributions.

In low-income years, we’ll have excess deductions from the hedge funds that can completely shield Roth conversions. This moves assets into the tax-free bucket and locks in decades of tax-free compounding.

4) Higher-octane illiquids inside the Roth

  • Private equity
  • Infrastructure
  • Private credit

All positioned for tax-free growth.

5) Real estate allocation

Start with 14%–16% preferred equity opportunities that depreciation + L/S SMA allows us to fully shield from taxes.

Build out long-duration real estate exposure that we can hold for 15+ years before 1031-ing into the next property.

6) Cheap, tax-deductible leverage instead of bank debt

Instead of borrowing at 7 percent or higher through a securities-backed line, we’ll borrow at less than 4 percent using box spreads. The interest is deductible against capital gains.

The outcome

A portfolio that is:

• Using leverage far more efficiently

• More diversified with less equity risk

• Able to defer or eliminate most taxes

• Positioned for significant Roth conversions

• Set up for multi-decade, tax-efficient compounding

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