Freeze current value to you; growth flows to heirs — no gift tax.
Contribute an appreciating asset to a partnership. You keep a 'preferred' interest paying a fixed return (like a bond). Heirs receive the 'growth' interest at low current value. All future appreciation escapes your estate, no gift-tax-return required if properly structured.
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.
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.