The existence of stuff like this is why I'm always so skeptical of "fix everything" plans such as what Harris apparently recently said about taxing unrealized gains. I heard it secondhand but it appears that whopper of a tax is 'only' for those with income or assets or something over X hundred million dollars. Guess what though? The venn diagram of those folks, and people who can afford attorneys to evade such a tax by methods such as described here, is a circle. And when that scheme brings in far too little money, I assume it'll be expanded downward till it actually hits those of us who are just trying to get to retirement and may or may not make it.