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Sell the stock.
Keep the gain.

An Upstream trust can wipe out capital gains on what you already own, when a parent dies.

One share of stock, two outcomes.

$1,000,000 of stock you bought for $1,000.

Sell it yourself

about $300,000 in tax.

After a parent’s death inside the trust

about $0 in capital gains.

Illustrative. Yours depends on the asset, the state, and how the trust is done.

Get startedA few questions. Then we build the packet.Talk to usName, email, a note. That’s enough.

How it works

  1. Move appreciated assets in.

    Stock, real estate, a business, crypto. Not a retirement account.

  2. You still call the investments.

    An independent New Hampshire trustee is the only person who can send money out. You can veto a distribution that isn’t to you. You can replace the trustee.

  3. A parent holds a paper tax power.

    They do not own the assets. They cannot spend them.

  4. When they pass, the tax basis resets.

    You can sell with little or no capital gains tax. The assets never left the trust.

Benefits

  • Erase built-in gains

    Highly appreciated stock, real estate, a business, or crypto can be sold after a parent’s death with little or no capital gains tax.

  • Keep control

    You direct buys, sells, and swaps. The trustee writes the checks.

  • Future creditors

    Assets in the trust are shielded from lawsuits that start after you fund it.

  • Family, without the keys

    The trustee can help a spouse, kids, or parents. Nobody can demand a check.

  • Kids and divorce

    What you leave them can stay in protected shares, not in a marital estate.

  • No gift tax to set up

    Funding does not use your lifetime exemption.

  • Built to last

    The trust can continue for children and grandchildren.

Who it’s for

A living parent or grandparent with room under the federal estate tax exemption. Assets that have grown a lot, that you might sell someday. You don’t need that cash next month.

Worth knowing

  • You cannot force money back out. The trustee has to agree. Your needs come first.
  • The parent generally needs to live at least a year after the tax power is granted.
  • This does not take assets out of your estate. If your state has an estate tax, it still applies.
  • Not for hiding from a lawsuit that is already here.
  • Don’t treat it like a checking account. Rubber-stamped withdrawals weaken the shield.