- Oil & Gas
- iCLAT
- Leveraged Bulk Mineral Charitable Deduction
- Augusta Rule
- Hire Your Kids
- Solar Credits
For Oil & Gas, the bullet points might saw something like:
- 93% immediate tax deduction on invested amount
- Target returns 2x in 8-10 years
- Dividends paid starting after 6 months
ICLAT:
- 95% immediate tax deduction of funded trust
- Schedule payout to charities over time (usually 15-20 years)
- Charities receive more than initial funding amount (~1.5x)
- Remaining assets at the end of the donation schedule return to donor or estate tax free (can be 3x original funding).
Leverage Bulk Minerals
- Bulk Minerals purchased at wholesale prices.
- Donated at Retail valuation (guaranteed to be 4x purchase price)
- Tax deduction is received on 4x valuation (Positive cash flow if marginal tax bracket is >25%).