Fnu Lnu 

If you are intent on spending a ton of money for nothing, then by all means, bring your favorite ambulance chaser to the exchange, but it will make no difference and is a foolish expenditure. If you want to avoid capital gains taxes and limit your tax burden to no more than 10%, then prepare a Inter Vivos Charitable Remainder Uni-Trust . It is foolproof. See a Trust Attorney or Asset Protection Attorney Specialist and get a CRUT and avoid dealing with rip-off attorneys.