activescott's Notes

Public notes from activescott

Saturday, August 29, 2026

Friday, August 28, 2026

A 1031 exchange lets investors defer capital gains tax on the sale of one investment property by reinvesting the proceeds into a like-kind property.

The replacement property must be identified within 45 days, and the exchange must be completed within 180 days.

The 45-day and 180-day time periods for a 1031 exchange run concurrently, starting when the relinquished property is transferred.

One of the most significant benefits of 1031 exchanges is their potential for estate planning. When a property owner dies, the owner’s heirs inherit the property at its stepped-up market value, and do not have to pay the deferred capital gains tax. A 1031 exchange can defer tax during the property owner's life; if the replacement property is held until death, Section 1014 may eliminate the built-in gain for heirs.1827

Depreciation enables real estate investors to pay lower taxes by deducting the costs of wear and tear on a property over its useful life.

When that property is eventually sold, the IRS will want to recapture some of those deductions and factor them into the total taxable income. A 1031 exchange can help to delay that event by essentially rolling over the cost basis from the old property to the new one that is replacing it. In many 1031 exchanges, the carryover basis generally continues under the old property's depreciation schedule, subject to IRS rules and exceptions.

Thursday, August 27, 2026

The immediate catalyst was the US Treasury’s decision to at least double its purchases of government bonds with longer maturities, from $2 billion to $4 billion a month with the aim of reducing longer-term Treasury yields, which have surged recently to highs last seen in 2007.

Bitcoin reacted almost immediately, rising nearly 6% on Aug. 19 before extending its gains. According to André Dragosch, head of research Europe at Bitwise, the Treasury announcement was the “major macro catalyst,” signaling a greater willingness to ease fiscal policy and contributing to a weaker US dollar.

“There are several drivers behind the recovery in bitcoin over the past week,” says Macellari, pointing to the recent White House crypto summit and potentially positive momentum on the Digital Asset Markets Clarity Act under consideration by the US Senate. “But the most significant driver is the debasement trade narrative coming back into the spotlight.”

Once prices started moving higher, leveraged short positions, which use borrowing to bet on the price weakness of bitcoin, were forced to close. According to Dragosch, last week there was a record amount of liquidated short positions, which added another layer of buying pressure, creating a classic “short squeeze”.

But the level of $80,000 remains the key test. CoinShares’ Butterfill expects bitcoin to remain within its current range unless the Federal Reserve provides clearer confirmation that the risk of further rate rises has disappeared, which “could provide the catalyst for a stable bitcoin breakout above the $80,000 threshold.”

Wednesday, August 26, 2026

Sieve is a programming language for email filtering. It owes its creation to the CMU Cyrus Project, creators of Cyrus IMAP server.

The language is not tied to any particular operating system or mail architecture. It requires the use of RFC-2822–compliant messages, but otherwise generalizes to other systems that meet these criteria. The current version of Sieve's base specification is outlined in RFC 5228, published in January 2008.

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As an administrator, you can customize how email is routed, delivered, and stored to meet your organization's needs.

For example, you might have incoming messages sent to an unknown address routed to a specific mailbox. Or, you might want messages addressed to a specific person automatically also sent to another person. You can have some people get their messages in Gmail and other people get email from your on-premise email server. Gmail can also scan inbound message stored on your on-premise server for spam and compliance.

Gmail split delivery lets you deliver incoming email messages to 2 different email systems in your domain, based on recipients you specify. For example, use split delivery when some people in your organization use Gmail and other people use a different email system.

Set up dual delivery when you need to deliver messages to 2 or more inboxes. For example, users can receive messages in a Gmail inbox and another inbox, for example an inbox on an on-premise email server.

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Upbound built Crossplane to help organizations build their platforms like the cloud vendors build theirs—with control planes. Crossplane is an open source, CNCF project built on the foundation of Kubernetes to orchestrate anything. Encapsulate policies, permissions, and other guardrails behind a custom API layer to enable consumers, whether human users, automated workflows, or AI agents, to self-service without needing to become an infrastructure expert.

Crossplane builds on the class leading Kubernetes control plane, extending its battle hardened reliability and security features like Role Based Access Control (RBAC) to orchestrate everything - not just containers. By extending Kubernetes’ control model beyond containers, Crossplane enables a unified control layer for infrastructure. Because it shares a foundation with Kubernetes, Crossplane also integrates smoothly with the broader cloud-native ecosystem, allowing platforms to build automation and higher-level tooling without reinventing infrastructure fundamentals.

One server for your email, calendars, contacts and shared files, with spam and phishing protection built in. Every standard protocol your clients already speak (JMAP, IMAP, POP3, SMTP, CalDAV, CardDAV and WebDAV) supported natively.

Running mail used to mean stitching together half a dozen separate components (an MTA, a message store, a spam filter, a calendar server, a contacts server, a file server) each with its own configuration quirks. Stalwart collapses all of that into one platform: fewer services to deploy, one configuration to learn, one place to look when something needs attention, and a smaller attack surface.

OPEN SOURCE EMAIL INFRASTRUCTURE for enterprises and high-volume senders

Because KumoMTA is Open Source, we don’t charge for the software — this work is sustained entirely through sponsorships. When you become a sponsor you not only gain access to support and services, you also help power the continued innovation and progress of today’s most advanced email solution.

All prices are per billion messages per year, with no limits on number of servers.

Higher volume senders can contact us for custom pricing.

Mailu is a simple yet full-featured mail server as a set of Docker images. It is free software (both as in free beer and as in free speech), open to suggestions and external contributions. The project aims at providing people with an easily setup, easily maintained and full-featured mail server while not shipping proprietary software nor unrelated features often found in popular groupware.

Main features include:

  • Standard email server, IMAP and IMAP+, SMTP and Submission with auto-configuration profiles for clients

  • Advanced email features, aliases, domain aliases, custom routing, full-text search of email attachments

  • Web access, multiple Webmails and administration interface

  • User features, aliases, auto-reply, auto-forward, fetched accounts, managesieve

  • Admin features, global admins, announcements, per-domain delegation, quotas

  • Security, enforced TLS, DANE, MTA-STS, Letsencrypt!, outgoing DKIM, anti-virus scanner, Snuffleupagus, block malicious attachments

  • Antispam, auto-learn, greylisting, DMARC and SPF, anti-spoofing

  • Freedom, all FOSS components, no tracker included