Tax
Sep. 22, 2026
Using unused estate-tax exemption to reduce capital gains
Many families concentrate on minimizing estate tax, but families whose wealth is below the federal estate-tax exemption may face a different problem: valuable unused exemption combined with substantial unrealized capital gains.
Mohan Ananda
Mohan Ananda is a California attorney, entrepreneur, author and family-office executive. He practiced corporate and intellectual-property law for approximately four decades and has founded and advised public and private companies. His writings address entrepreneurship, technology, wealth stewardship and multigenerational legacy planning.
Many families concentrate on minimizing estate tax, but families whose wealth is below the federal estate-tax exemption may face a different problem: valuable unused exemption combined with substantial unrealized capital gains.
Under carefully designed estate planning, it may be possible to include appreciated property in an older family member's taxable estate without transferring the property to that person outright. If the property qualifies ...
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