Each spouse creates SLAT for the other — use both $13.6M exemptions.
Spouse A creates irrevocable trust for benefit of Spouse B (funded with A's exemption); Spouse B does the same for A. Uses both $13.6M lifetime gift exemptions before 2026 sunset, while each spouse retains indirect access to assets via the other's trust. Requires non-reciprocal structuring (different terms, timing, assets) to avoid IRS collapse.
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.