STQ

Location.
Location.
Location.

In real estate, location determines value. In investing, it determines how much of your return you actually keep.

Tax Strategy
AG
Founder, STQ Capital
5 min read

Every serious real estate investor knows that location is the variable that matters most. Two identical properties - same square footage, same condition, same finishes - can have wildly different values based purely on where they sit. What you own matters less than where you own it.

The same principle applies to your investment portfolio. And almost nobody talks about it.

The Three Buckets

Every investor has access to three types of accounts, each with a fundamentally different tax treatment:

Taxable Account
Brokerage
Dividends
Interest
Capital gains
Best for
Tax-Deferred
IRA / 401(k)
Dividends
Interest
Capital gains
Best for

And then there's the Roth - where everything compounds permanently tax-free. Your highest-growth positions belong there.

The Mistake Everyone Makes

Most investors - and most advisors - treat each account in isolation. They manage the IRA to a target allocation. They manage the brokerage to a target allocation. Nobody steps back and asks: which bucket should hold which asset?

The result is predictable. Bond funds sitting in taxable accounts generating ordinary income taxed at the highest rate every year. Index funds sitting in IRAs where their tax efficiency is completely wasted. REITs in brokerage accounts throwing off fully taxable distributions when they'd compound untouched in a 401(k).

Industry Research
50–100 bps annually
Proper asset location may add 50–100 basis points per year in after-tax return - with no change to what you own or how much risk you take. On a $1M portfolio over 30 years, that could represent $800K to $1.7M in additional wealth. From placement alone. Results will vary based on individual circumstances.

The Simple Framework

Tax-inefficient assets belong in tax-deferred accounts. Bonds, REITs, actively managed funds, high-dividend stocks - anything generating ordinary income or short-term gains should be sheltered from annual taxation. Put these in your IRA or 401(k).

Tax-efficient assets belong in taxable accounts. Buy-and-hold index funds, municipal bonds, and positions you plan to hold for years generate minimal taxable events. They're fine in brokerage accounts - and they benefit from step-up in basis at death.

Your highest-conviction, highest-growth positions belong in the Roth. Everything that comes out of a Roth is tax-free. Put your best ideas there and let them compound without interference.

None of this changes the holdings, the accounts, or the risk you take. The only variable is where each investment lives, and that variable is worth hundreds of thousands of dollars over a lifetime.

In real estate, they say location is everything. In investing, they just forgot to say it.

Not sure if your assets are in the right accounts? The Portfolio Diagnostic includes a full asset location audit - we'll map every account and show you exactly what it's costing you.

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