High Net Worth

Planning topics that apply once account balances and income are large — concentrated stock, advanced trusts, and QSBS.

5 articles in this topic.

• Charitable Lead Trusts for Concentrated Wealth

  A zeroed-out CLAT funded with concentrated low-basis stock can move all appreciation above the §7520 hurdle to family with no gift tax.

• Private Placement Life Insurance for High Earners

  Private placement life insurance wraps a custom portfolio inside a §7702 contract for tax-free compounding. The economics, and the diversification rules.

• Family Limited Partnerships and Discount Planning

  An FLP keeps control with the senior generation while passing discounted interests down. The valuation discounts, the §2036 traps, and what survived.

• Conservation Easements: Risk and Reward

  IRC §170(h) allows a deduction for donating a qualified conservation easement. The economics, the syndicated-easement crackdown, and what survives.

• QSBS §1202 Family Stacking

  IRC §1202 excludes up to $10M of gain on qualified small business stock per shareholder, per issuer. How non-grantor trusts multiply it.