DCA Family Office Highlights Impact of Recently Enacted 2025 Tax Bill on Tax-Efficient Investing Opportunities

Roseville, CA – DCA Family Office (“DCA”), a leading private markets investor specializing in tax-advantaged strategies, is calling attention to the significant impact of the newly passed 2025 Tax Bill, a legislative package that enhances critical incentives for long-term capital deployment. The bill’s headline provisions include permanent 100% bonus depreciation, modernization of the Opportunity Zone (OZ) framework, and the continued protection of Qualified Small Business Stock (QSBS) treatment—are directly aligned with DCA’s mission to deliver after-tax returns through thoughtful investment selection and structuring.

“This bill plays into our core thesis: that intelligent tax structuring is a repeatable source of outperformance in private markets,” said Curt Rocca, CEO and Managing Partner at DCA. “By locking in bonus depreciation, modernizing the Opportunity Zone regime, and reaffirming QSBS, policymakers have strengthened the toolkit for investors like us who focus on asset-level tax efficiency as a lever for return generation.”

“For founders and family business owners, this fundamentally alters how and when they think about selling a business” said Tom Bratkovich, Chief Investment Officer at DCA. “Previously, taxes owed from a potential sale would significantly depress the proceeds received, but now, we have the post-sale investments tools to substantially reduce, if not entirely eliminate, those taxes. As the saying goes, it’s not the headline value you sell for, it’s only about what you get to keep.”

Key Provisions Reshaping the Tax-Efficient Investment Landscape:

1. Bonus Depreciation Permanently Restored

The permanent reinstatement of 100% bonus depreciation for qualified property acquired and placed in service after January 19, 2025, opens the door for investors to front-load tax benefits on asset-heavy strategies. This creates meaningful upfront tax shields, improves after-tax equity returns, and accelerates distributable cash flow—boosting near-term distributable cash and strengthening IRRs on asset-heavy strategies.

2. Opportunity Zones Modernized for Broader Impact
With the OZ program now permanent and refined for greater geographic focus, investors can take a longer-term view on deployment. The elimination of the sunset provision enables strategic planning, while enhanced tax benefits—including up to a 30% basis step-up and additional incentives for rural zones—offer expanded opportunities to compound after-tax returns in targeted markets.

3. QSBS Gains Exclusion Upheld and Clarified
By reaffirming Section 1202, the bill preserves one of the most powerful tools for founders, early investors, and family business owners. Eligible C-Corp equity can still qualify for 100% capital gains exclusion (subject to the $75 million asset test and 5-year hold), allowing investors to exit high-growth businesses with little to no tax burden when properly structured. The bill also introduced 50% and 75% gain exclusions for qualified stock held for 3 or 4 years, respectively, offering additional flexibility for those unable to meet the full 5-year threshold.

DCA provides tax-advantaged investments to qualified clients and has developed bespoke strategies in this area. Further reading can be found at Introduction to Private Markets and Introduction to Tax-Efficient Investing.

###

About DCA Family Office:

DCA Family Office is an SEC-registered investment advisor based in Northern California, advising on approximately $600 million in assets. The firm is focused exclusively on private markets investing—deploying capital into private equity, private credit, and real assets, where tax structuring is integral to the investment strategy. Since inception, DCA has helped its clients successfully save or defer approximately $100 million¹ in taxes for its clients. The firm partners with managers and operators to identify and execute opportunities that benefit from the intersection of tax efficiency, capital preservation, and long-term value creation.

For Further Information, Please Contact:

Tom Bratkovich, Chief Investment Officer
E-mail: tbratkovich@dcafamilyoffice.com
DCA Family Office
3721 Douglas Blvd., Roseville, CA 95661
916.960.5357

End Notes/Disclaimer:

¹Potential tax Savings/deferrals produced were specific to the investment guidelines and interest that our Client prescribed to us, and were dependent on the tax programs utilized, capital available to invest, and specific deal-by-deal deferrals generated. Actual utilization of those potential tax savings/deferrals produced on tax return(s) was determined by our Client solely in their discretion with the advice of their tax advisors. There is no guarantee that any such tax savings/deferral results can be achieved for any other potential client. DCA is not a tax advisor, and all references to taxes saved, defrayed, deferred, or eliminated are based on 3rd party estimates provided by DCA’s Client’s tax advisors.

This press release is for informational purposes only and does not constitute investment advice or a recommendation regarding any tax-sensitive strategy. Any statements regarding the potential impact of the 2025 Tax Bill are based on current interpretations and may be subject to change. Any reference to potential benefits assumes certain tax and investment conditions that may not apply to all investors. Past performance is not indicative of future results. Investing involves risk, including the potential loss of principal, and may not be suitable for all investors. DCA Family Office (“DCA”) is a registered investment adviser with the U.S. Securities and Exchange Commission. However, such registration does not imply a certain level of skill or training, and no inference to the contrary should be made.