Accelerated lifetime gifting can reduce your estate taxes and also protect those assets you don’t need to support your lifestyle. Gifting may also shift your assets to a less liability-prone recipient and even save you income taxes if you transfer your income-producing assets to recipients in a lower tax bracket. The present annual gift tax exclusion of $14,000 annually per recipient is tax-free, provided your gift is immediately available to the recipient. For example, a couple with three children can gift to their children $84,000 annually, tax-free. To accelerate your gifts you can transfer property in exchange for an installment sale note (a SCIN) that would be payable annually. Each year you can forgive $14,000 per recipient without tax consequences. Ultimately, the note self-liquidates. This asset transfer would be a ‘fair consideration’ exchange (the note) and therefore not fraudulent against creditors. But to keep the note safe from creditors, one should title it to a family limited partnership. It’s best to also gift those assets that are most vulnerable to creditors and retain exempt or otherwise protected assets.