Spread estate tax on a closely-held business over 14 years at ~2%.
When a closely-held business is 35%+ of the adjusted gross estate, §6166 lets heirs defer estate tax for 5 years (interest only at ~2%) then pay over 10 years. Prevents forced sale of the business at fire-sale prices to cover a 40% estate tax bill.
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.
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.