Each spouse gifts $19K/yr per recipient — a couple with 4 kids + spouses + 8 grandkids moves $570K+/yr estate-tax-free.
IRC §2503(b) permits annual gifts up to $19,000 (2025) per donor per recipient with no gift-tax return required and no lifetime exemption used. Married couples can 'split' gifts ($38K per recipient per year). Stack recipients: kids, kids-in-law, grandkids, great-grandkids. A couple with 16 recipients × $38K = $608K/yr moved out of estate. Combine with §2503(e) unlimited direct payment of medical bills and tuition (paid directly to provider/school).
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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.