‘Invest, borrow against it, and die’: Scott Galloway explains how the rich avoid long-term capital gains taxes

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If you think the U.S. tax system is complicated, you’re not alone.

Scott Galloway, professor of marketing at NYU Stern School of Business, believes the complications are the result of various loopholes designed to help wealthy people.

“The tax code has gone from 400 pages to 4,000, and that extra 3600 pages are to turn rich people into super rich,” he told Steven Bartlett on a recent episode of his podcast “The Diary Of A CEO.” “Tax avoidance is a key skill to building wealth.”

One of the many tax loopholes, according to Galloway, is the use of securities-based lines of credit (SBLOCs). He said when wealthy people want to buy something, they borrow against their capital assets, such as stocks and bonds, instead of selling them. This allows them to avoid paying capital gains taxes on the appreciated value of their assets.

In fact, this loophole could allow some individuals to avoid taxes in perpetuity. “Basically it’s invest, borrow against it and die, put it into a trust and then pass it on to your kids,” he said.

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This tool can be used by anyone who owns the minimum required stocks, bonds and mutual funds in a fully paid-for cash account at a brokerage. FINRA says it’s not uncommon for a firm to require that your assets have a market value of $100,000 or more to qualify. The initial withdrawal on an SBLOC would also have to meet certain minimum requirements. Your interest rate on the loan will be based on the amount of assets you have at the firm.

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finance.yahoo.com/news/invest-borrow-against-die-scott-114400643.html


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