Backload annuity payments to charity — maximize remainder passing to heirs.
A shark-fin CLAT structures charitable annuity payments as tiny early years and a massive final-year balloon (the 'shark fin'). Because the §7520 gift-value calculation ignores payment timing, near-zero present gift + massive investment compounding through the term = enormous tax-free remainder to heirs. When paired with today's low §7520 rates + volatile assets, results are extraordinary.
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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.