Transfer appreciation to heirs gift-tax-free with a $0 reported taxable gift.
A Walton GRAT is structured so the retained annuity equals the §7520 present value of the trust — reporting a $0 taxable gift. Any appreciation above the §7520 hurdle rate passes to heirs completely outside the estate and free of gift tax, using none of the lifetime exemption. Ideal for pre-liquidity founders and volatile-asset holders — infinite upside, zero downside except opportunity cost.
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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.