Increasing estate size intentionally for strategic reasons.
Tax-efficient strategy converting traditional IRAs to Roth accounts.
Installment note that ends upon sellerÂ’s death, reducing taxable estate.
Charitable gift combining donor and charity benefits.
Estate-level taxation imposed by certain states.
Reducing taxes by changing legal residency.
Allocation of estate taxes among beneficiaries.
Using lawful strategies to minimize taxes.
Original value used for calculating gain or loss.
Primary state used for taxation purposes.
