Discounted gifting allows you to reduce the taxable value of a transfer while keeping the underlying economic value unchanged.
This can help transfer more wealth using less of a client’s lifetime exemption and reduce future estate tax exposure.
Where discounts can be applied
Discounts can be applied to:
- Corporate ownership transfers
- Property ownership transfers
- Generic account transfers
These typically involve assets where valuation discounts may apply (e.g., lack of control or marketability).
Discounting is available on gifting transfers only (not estate transfers) across:
How to model a discounted gift
Enter the transfer as you normally would, then apply a discount percentage in the transfer details.
This reduces the taxable value of the transfer while leaving the underlying value unchanged.
Important note
This feature is for modeling purposes only. Any discount applied should be based on assumptions provided by a qualified valuation professional.
Corporate Ownership Transfers
Applies to all corporate types in Voyant (e.g., C Corp, S Corp, LLCs, LLPs)
For Corporate Transfers
- Navigate to the Ownership Transfer tab within the asset
- Select Type: Gift
- Enter the discount rate you would like applied
Property Ownership Transfers
Applies to all property types
For Property Transfers
- Navigate to the Ownership Transfer tab within the asset
- Enter the discount rate you would like applied
Generic Account Transfers
Applies to all transfer types
(Note: While discounts typically apply to in-kind assets in real life, this flexibility allows you to model assets that may be held within accounts.)
For Generic Account Transfers
From the (+) button select Transfers
Select the account you will be transferring from and to.
Note: for the Gift Discount Rate to appear you will need to transfer between accounts that are not owned by the same person. e.g. Parent owned account transferring funds to child owned account.
Enter the appropriate discount based on the planning strategy (e.g., 20%, 30%, etc.)
Verify the impact on the Lifetime Gifting Allowance
You can verify the tax benefit of this transfer by going to Year View > Taxes and scrolling down to this Gifting Details section.
Example from the Account Transfer:
When to Use This in Client Conversations
This feature is especially useful when demonstrating:
- Gifting strategies for closely held businesses
- Transfers into trust structures
- Estate reduction strategies for high-net-worth clients
It helps answer the question:
“How can we move more value to the next generation while using less of your exemption?”
As always, pairing this with a side-by-side plan Legacy comparison can be a powerful way to highlight the value of the strategy. Example below.