When we think of estate planning, we often think of how we want to distribute our assets upon death, whether it is to a relative or close friend, or in some cases, to charity. But what is sometimes overlooked is the opportunity to give assets away prior to death, which, in some cases, may be a smarter move tax-wise.

Let’s say you have been fortunate enough to amass more wealth than you could possibly spend in your lifetime, given the standard of living with which you are comfortable. If you look at it globally among yourself and those you plan to benefit, retaining excess assets beyond a certain level could mean you are paying more taxes than necessary while you are alive, reducing the potential size of your estate available for loved ones or charity.

For example, assume you plan to leave your adult kids significant bequests in your will. Meanwhile, however, the kids may still have mortgages on their homes or could be in a lower tax bracket than you’re in.

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