Unlimited tax-free gifts when paid directly to the school or medical provider.
§2503(e) exempts unlimited payments made DIRECTLY to educational institutions (tuition only, not room/board) or medical providers (any medical expense, including insurance premiums) from gift tax — on top of the $18K annual exclusion and $13.6M lifetime exemption. Wealthy families use this to fund grandchildren's private school, college, medical care, and health insurance without touching either cap.
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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.