I am needing to come up with ideas for a memo that list at least three recommendations on how to cut down the tax liability for the Smiths over the...

I am needing to come up with ideas for a memo that list at least three recommendations on how to cut down the tax liability for the Smiths over the coming years. I am having trouble with coming up any tax planning recommendations for them.They have a daughter that they want to to take over the estate at some point. They also wonder if putting her on the payroll of the company is better then gifiting the money to her.