It has been quite some time since anyone mentioned Intentionally Defective Irrevocable Trusts.  April 15 is as good a time as any to review them.  (After all, it's the day the Titanic sank.  It was also an IDIT -- Iceberg Destroyed Immersible Transport.)

https://www.pnc.com/insights/wealth-management/transferring-family-wealth/intentionally-defective-ir...