Sell your C-corp assets and allocate portion of price to your PERSONAL goodwill — capital gains, no double tax.
In a C-corp asset sale, portion of price attributable to owner's PERSONAL relationships, reputation, and skills (not corporate-owned goodwill) is sold personally at capital gains — avoiding corporate-level double taxation. Established in Martin Ice Cream Co. v. Commissioner. Requirements: (1) no employment contract or non-compete tying owner to the corp, (2) documented personal relationships/reputation, (3) reasonable allocation supported by valuation. Can save 20–35% of total tax on that allocation slice for owner-dependent businesses like professional practices.
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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.