Sell 30%+ of C-corp stock to an ESOP, reinvest in Qualified Replacement Property, defer capital gains indefinitely.
Under IRC §1042, a C-corp owner who sells 30%+ of company stock to an ESOP and reinvests proceeds in Qualified Replacement Property (QRP: stocks/bonds of domestic operating companies) within 12 months DEFERS 100% of the capital gain. Hold QRP until death, and heirs get stepped-up basis = permanent exclusion. Pair with 100%-ESOP-owned S-corp: an S-corp fully owned by an ESOP pays ZERO federal income tax on its profits. Combined: seller defers gain, company operates tax-free.
Click Generate advisory deep dive for mechanics, IRC citations, a step-by-step execution plan, a worked numeric example on your profile, costs, risks, and this-week actions.
Borrow against cash-value life insurance at guaranteed rates.
Deduct 60–80% of working-interest investment in year 1.
Insure your own business risks — premiums are deductible.
Hedge funds + alternative assets inside a tax-free wrapper.
Sell appreciated assets tax-free + get lifetime income + charitable deduction.
Deduct now at FMV, grant to charity later — skip cap gains.
Lock in the $13.6M estate exemption before 2026 sunset.
Transfer appreciation to heirs with near-zero gift tax.