$95K/beneficiary front-load using 5 years of annual exclusion in one shot.
§529(c)(2)(B) lets a donor elect to treat a single 529 contribution as spread over 5 years — enabling a $95K single / $190K joint contribution per beneficiary in year one, with no gift tax. Combined with generation-skipping (fund for grandchildren), this compounds 15+ years tax-free before college with none of the funds counting against the lifetime exemption.
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Multiply the $10M §1202 exclusion across multiple trusts.
4% corporate tax + 0% capital gains for bona fide residents.
Stack the $500K primary-home exclusion on top of a 1031 deferral.
Convert Traditional to Roth during sabbaticals or business-loss years.
Capitalize property taxes and interest on undeveloped land.
Deduct now, control forever, employ heirs.
Ordinary loss (not capital loss) on failed small biz — up to $100K.
Buy leveraged real estate inside your IRA — tax-deferred or tax-free.