"Client (Mr. & Mrs. Smith) wants to begin gifting in a manner that will minimize their future income & estate taxes. Estate is valued at $15 million. Annual income exceeds $1 million. Wondering if they could put their daughter on payroll of their S-Corp to pay some or all of her gift as a salary. Daughter has no other income, is unmarried, and has no dependents. Goal is to minimize tax liability now and in the future. What are 3 recommendations to minimize their tax liability with pros and cons of each recommendation?"