Common-law state residents put assets in AK/TN Community Property Trust to unlock §1014(b)(6) double step-up at first death.
Only 9 states are community property (CA/AZ/NV/NM/TX/LA/WA/WI/ID). Residents of the other 41 states can nonetheless establish a Community Property Trust in Alaska, Tennessee, South Dakota, Kentucky, or Florida — treating specified assets as community property for §1014(b)(6) purposes. At first spouse's death, BOTH halves of trust assets step up to FMV, erasing the surviving spouse's built-in gain. On $2M brokerage with $500K basis, doubles step-up saves ~$225K in future cap gains. Requires trustee in situs state.
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FL Constitution protects homestead from creditors with NO dollar cap — retire in FL with a mansion untouchable to judgments.
TX exempts urban homestead up to 10 acres + rural up to 200 (family) / 100 (single) with no dollar cap — plus no state income tax.
SD abolished the Rule Against Perpetuities (forever dynasty trusts), 0% state trust income tax, best DAPT statute — top-3 US jurisdiction.
Non-crypto version: PR Act 60 exports services chapter grants 4% corporate rate + 0% dividend + 0% post-move cap gains.
Perpetual travelers establish domicile in SD/FL/TX/TN via mail-forwarding + minimal presence — 0% state tax + easy setup.