A small business owner can gift appreciated assets to children in a lower tax bracket, thereby "shifting" the taxable appreciation of that asset from a higher bracket to a lower bracket in order to reduce taxes. Is your child going to college someday? Shift stock that has appreciated by only $5,000 to the child's college fund before 2011 and the child may pay zero capital gains tax. Watch this video and find out why small business owners should never pay "sticker price" for their children's college tuition.