Tax-considerate investment strategies

• IRA contributions
• 401(k) contributions
• Tax-exempt fixed income
• 529 plans
• Donor-advised funds (DAF)
• Qualified charitable distributions (IRA QCD)

• Non-qualified deferred compensation
• Roth conversion
• Exchange funds
• Tax overlay
• Direct indexing

Highly-appreciated concentrated stock

• Tax overlay
• Exchange funds
• Direct indexing
• Tax-aware hedge funds

• Gifting to charity
• Pre-paid variable forward
• Net unrealized appreciation (NUA)

Executive solutions

• Stock option planning
  • Non-qualified
  • ISO
  • Restricted stock

• 10b5-1 plans
• Non-qualified deferred compensation
• Life insurance and disability insurance
• Net unrealized appreciation (NUA)

Running/selling a business

• Retirement plan contributions
• Retirement plan startup tax credits
• Non-qualified deferred compensation
• ESOP contributions
• ESOP Section 1042 Exchange
• Installment sale

• Gift to child or other family member
• Charity — gift of business shares
• C-corp Section 1202 QSBS Capital Gains Exclusion
• C-corp Section 1045 rollover
• Buy-sell agreement

Real estate sale

• Installment sale
• 1031 DST Exchange fund
• 1031 Like-kind Exchange

• Charitable remainder trust (CRT)
• Basis step-up at death

Intergenerational wealth transfer

• Intergenerational gifting
  • Discounting techniques
  • Leveraging the lifetime exemption
  • Annual exclusion
  • Estate freeze (GRAT)
  • IDGTs

• Irrevocable trusts
  • Generation skipping trusts (GST)
  • Spousal lifetime access trust (SLAT)
  • Credit shelter trust
• Irrevocable life insurance trust
• Intra-family loans

Tax considerations

• RBC WealthPlan® strategies
• Tax overlay services
• Tax loss harvesting

• Direct indexing
• State income tax