America's billionaires have a LEGAL way to avoid capital gains tax. The strategy is called "Buy, Borrow, Die": 1. Buy assets that grow, like stocks, property or Bitcoin. 2. Borrow against them instead of selling. No sale means no capital gains tax, and loans generally aren't taxed as income. 3. Die. Heirs generally receive a tax basis equal to the assets' value at death, so pre-death gains can escape capital gains tax. The 25 richest Americans paid federal income taxes equal to just 3.4% of their wealth growth from 2014 to 2018, per ProPublica. Separately, Mark Zuckerberg refinanced his home with a $5.95 MILLION mortgage starting at 1.05% in 2012, while worth $15.6 BILLION. Some crypto holders borrow against their Bitcoin too, without selling it. Coinbase passed $1 BILLION in Bitcoin-backed loans in 2025, just eight months after launching them, per The Block.