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Question

What is the main goal of upstream planning?

Answer

The primary goal of upstream planning is to reduce or eliminate capital gains taxes by positioning appreciated assets to receive a step-up in basis when an older family member dies.

Related FAQs

What is a SLAT (spousal lifetime access trust)?

What is a GRAT (grantor retained annuity trust)?

What is a dynasty trust?
Estate Planning Tax Planning Asset Protection Trusts Protecting Your Legacy Generational Wealth Inherited Wealth Year-Round Tax Planning FAQs
Last Updated June 3, 2026
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We exist so you don’t have to worry about money. For more than 40 years, we’ve taken the sophisticated, time-tested approach that many ultra-high net worth individuals use to help manage their financial lives and made it accessible to more families.

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