Pay tuition or medical bills DIRECTLY to the school/provider — unlimited, no gift tax, no exemption used.
IRC §2503(e) excludes from gift tax any amount paid DIRECTLY to a qualifying educational institution for tuition OR to a medical care provider for medical expenses, on behalf of any individual. No annual cap, no lifetime exemption used, no gift-tax return. Requires DIRECT payment — writing a check to the beneficiary that they use for tuition does NOT qualify. Stack with $19K annual exclusion for the same person. Grandparents can pay $100K/yr of grandchild's private school tuition + $19K annual exclusion cash gift = massive estate reduction.
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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.