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Private Client Strategy Library

Every strategy we use —
explained plainly.

Click any strategy below to see what it is, how it works, a real transaction example, the tax consequences and benefits, the steps to set it up, and every required filing — ongoing and one-time.

Income Tax Reduction
Cost Segregation Studies

A study that finds building components qualifying for large first-year deductions instead of 39-year depreciation.

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Income Tax Reduction
Defined Benefit & Cash Balance Plans

$200K–$300K+ annual deductions for business owners — far exceeding 401(k) limits.

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Income Tax Reduction
QSBS — Section 1202

Up to 100% exclusion of capital gains — up to $15M — for qualifying C corporation shareholders.

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Income Tax Reduction
R&D Tax Credits

Dollar-for-dollar credit against tax liability for qualifying research activities.

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Income Tax Reduction
QBI Deduction

Permanent 20% deduction on qualifying pass-through business income.

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Income Tax Reduction
Real Estate Professional Election

Converts passive real estate losses into deductions that immediately reduce your entire tax bill.

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Income Tax Reduction
Installment Sales

Spread gain recognition across years to reduce effective rate on large transactions.

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Income Tax Reduction
SALT Optimization

$40,000 SALT deduction cap restored for 2025–2029 — meaningful for high-tax state residents.

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Estate & Wealth Transfer
SLAT — Spousal Lifetime Access Trust

Permanently removes assets from your estate while allowing spousal access through distributions.

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Estate & Wealth Transfer
IDGT — Installment Sale to Grantor Trust

Moves assets outside your estate with no income tax — selling via promissory note rather than gifting.

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Estate & Wealth Transfer
GRAT — Grantor Retained Annuity Trust

Transfers future appreciation to heirs gift-tax-free — heads you win, tails you break even.

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Estate & Wealth Transfer
Dynasty Trust + GST Planning

Holds wealth for multiple generations outside every future estate — forever.

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Estate & Wealth Transfer
Family Limited Partnership

Transfers assets at 20–35% valuation discounts — making each dollar of exemption go further.

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Estate & Wealth Transfer
ILIT — Life Insurance Trust

Owns your life insurance outside the estate — death benefit reaches family free of all taxes.

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Estate & Wealth Transfer
Annual Gifting Program

Removes $19K per recipient per year from your estate — no tax, no exemption used.

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Estate & Wealth Transfer
QPRT — Residence Trust

Transfers your home at a discounted gift tax value while retaining the right to live there.

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Wealth Preservation
Buy, Borrow, Die

Access wealth tax-free via borrowing — step-up at death permanently erases all accumulated gains.

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Wealth Preservation
Securities-Backed Line of Credit

Borrow 50–70% of your investment portfolio value — no sale, no capital gains, portfolio stays invested.

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Wealth Preservation
Real Estate Cash-Out Refinancing

Extract equity as tax-free loan proceeds — property still owned, depreciation continues.

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Wealth Preservation
Art & Collectibles Strategy

Borrow against art tax-free, receive step-up at death, or donate to eliminate 28% collectibles gain.

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Business Succession
Pre-Sale Estate Planning

Move assets outside your estate before the sale crystallizes value — 60–90 day minimum lead time.

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Business Succession
Deal Structure Optimization

Asset vs. stock sale analysis plus personal goodwill allocation — can mean $300K–$700K difference.

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Business Succession
QSBS Pre-Sale Analysis

Confirm Section 1202 eligibility before the LOI is signed — up to $15M tax-free.

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Business Succession
83(b) Election

Lock in income tax at grant-date value — converts all future appreciation to capital gains.

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Charitable Planning
Charitable Remainder Trust

Sell appreciated asset tax-free, generate income stream from full proceeds, take immediate deduction.

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Charitable Planning
Donor-Advised Fund

Eliminate capital gains on donated assets, take full fair-value deduction, distribute grants over time.

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Charitable Planning
CLAT — Charitable Lead Annuity Trust

Trust pays charity first; remainder transfers to heirs — potentially gift-tax-free if assets outperform hurdle.

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