SmartAsset and Yahoo Finance LLC may earn commission or revenue through links in the content below. Estate planning usually involves determining how to pass assets on to younger generations. But instead of leaving a piece of real estate, bank account or burgeoning stock portfolio to your children, the smarter tax move might be to leave those assets to your parents. That’s the crux of a clever tax minimization strategy known as “upstream gifting,” which Charles Schwab highlighted. The strategy revolves ar ...