Multiply the $10M QSBS exclusion by gifting shares to multiple non-grantor trusts.
Before a QSBS liquidity event, gift blocks of qualified small-business stock to several non-grantor trusts (for children, spouse, dynasty). Each trust is its own taxpayer with its own $10M §1202 exclusion. Founders routinely turn a single $10M cap into $50M–$100M+ of tax-free gain — IRS-blessed when structured with independent trustees and real economic separation.
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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.