Married couples: preserve both estate tax exemptions + control remainder.
A QTIP (Qualified Terminable Interest Property) trust gives surviving spouse income for life, then passes remainder to children (often from prior marriage). Combined with portability election (Form 706), preserves the deceased spouse's unused exemption ($13.99M in 2025). Critical for blended families and $10M+ estates.
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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.