Die with the appreciated assets; heirs get zero cap gains.
Assets held at death receive a stepped-up cost basis to FMV — wiping out ALL prior cap gains. Strategy: hold appreciated assets until death; sell depreciated assets during life; borrow against appreciated (SBLOC/margin) for spending.
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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.