This Is How Wealthy People Never Pay Taxes

Jasmine DiLucci, JD, CPA, EA
Jasmine DiLucci, JD, CPA, EAMay 7, 2026

Why It Matters

The method can dramatically reduce estate taxes and preserve wealth across generations, but only if executed with sufficient liquidity and proper legal structures.

Key Takeaways

  • Wealthy borrow against assets instead of selling to avoid capital gains.
  • "Buy, borrow, die" strategy relies on loans, not tax‑free income.
  • Trusts can preserve step‑up basis, but specific trust type isn’t required.
  • Debt service must be funded, often from taxable cash flow sources.
  • Execution complexity means strategy works only for those with sufficient liquidity.

Summary

The video explains the “buy, borrow, die” tax strategy used by wealthy to avoid capital gains by borrowing against appreciated assets rather than selling them.

It outlines how loans are tax‑free, the importance of cash flow to service debt, and the role of step‑up basis at death, noting that any individual receives it automatically unless corporate structures interfere.

The presenter cautions that the approach isn’t universally easy, quoting that “you have to pay debt” and emphasizing that taxable income often funds debt repayment; also debunks the myth that a special trust is required for step‑up basis.

For investors, the strategy highlights the need for robust liquidity planning and professional tax advice; missteps can erode the intended tax advantage and affect intergenerational wealth transfer.

Original Description

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ABOUT JASMINE DILUCCI, JD, CPA, EA
Jasmine DiLucci has specialized in tax since high school when she first became licensed to represent taxpayers before the IRS.
Now as a tax attorney and CPA, she works with individuals and business owners across the nation to on Tax Planning, CFO Advisory, and IRS Tax Resolution
How Jasmine Got Here…
18: Became an Enrolled Agent, licensed to represent taxpayers before the IRS.
22: Earned an Accounting Degree and a Master’s in Finance.
23: Became a CPA
24: Stepped into leadership as she took over her own CPA firm
26-28: Juggled full-time studies at SMU Law while she was growing her CPA firm.
28: Graduated from law school 4th in her class and became an Attorney, all while managing her CPA firm.
29-31: Expanded her CPA firm to seven figures, with a focus on delivering top-notch service and exceptional value to every client.
32: Launched Tax Leverage to offer free online education and combat the rise of “tax gurus,” aiming to provide real, accessible tax knowledge.
Today: She’s dedicated to running her firm and leveraging her expertise to educate and empower others, helping individuals and businesses navigate the complexities of taxes and finance.
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Disclaimer: This information on this channel is for educational purposes only and does not constitute professional legal or tax advice.
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