Tax Planning 101

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2025/2026 Tax Planning Playbook - Outlines tiered wealth optimization strategies, from basic investment tactics to exotic estate planning vehicles.

Tax Bracket Management

Harvesting Capital Gains

Harvesting Capital Losses

Trusts as S Corp Shareholders

Substantial Sale CRT

Retirement CRT

Roth Conversions

Oil and Gas Investments

Two Year Installment Sale

Non Qualified Tax Deferred Annuities

Borrowing from Permanent Life Insurance

Income Shifting CRT

Family Limited Partnership

Tax Aware Investing

ING Trusts

Captive Insurance

Inter Vivos CLAT

Grouping Business Activities

Filiing Status for NIIT

Intra Family Loans

GRATs

Dynasty Trusts

IDGT Sale

DAPTs

SLATs

IRC 199A

Managing IRC 199A Limitation Amounts

Entity Selection in TCJA Era

Multiple Trusts to Enhance the Benefits of IRC 199A

Aggregating Trades or Businesses to Increase the 199A Deduction

Trust Decanting

S Election to Save Employment Taxes

Portability

Trusts as IRA Beneficiaries

IDGT Sale w Self Cancelling Installment Note

Qualified Small Business Stock

Opportunity Zones

Puerto Rico Tax Incentives

Timing Non Qualified Stock Option Exercise

Cost Segregation

Non Spousal Inherited IRA Planning Tactics