DRAFT — pending professional review

NOT LEGAL OR TAX ADVICE. This module is reference material for the HigherSelf Network cohort. Pending Lumina tone review, outside-CPA review, ERISA-counsel review for any Solo 401(k) or ROBS section, and Grace Fields authorization before external publication. Cohort-facing facts use anonymized framing until written consent is on file.

tax favored transfer strategy

§ 280A(g) — Augusta Rule

IRC § 280A(g)

Eligibility

Best when: Owner-employee has a closely held business needing offsite meeting space; rental rate is supported by FMV (comparable hotel meeting rooms / event venues).
Do not use when: Rental days exceed 14 in the year, or rental rate cannot be supported by independent comparables.
Cap: Up to 14 days of personal-residence rental per year, total across all renters

Documentation

Written rental agreement
Board / member meeting minutes
Paid invoice with FMV evidence
Day-count tracker

Applies to

HigherSelf Network A.M. Consulting The 7 Space

Research only — not legal or tax advice