Convert insurance-premium gifts to present-interest gifts eligible for annual exclusion.
Gifts to an ILIT to pay life-insurance premiums are normally future-interest gifts (ineligible for the $18K annual exclusion). Crummey powers give each beneficiary a 30–60 day right to withdraw the gift — converting it to a present-interest gift that qualifies for the exclusion. Result: fund $18K × N beneficiaries/yr into the ILIT tax-free, buying massive death-benefit leverage outside the estate.
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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.