"Sell" estate prior to death...?

[Jason Hendrickson]

Off-the-wall question here but I think it's interesting: Let's say for the sake of argument that I have an estate of real estate holdings worth $5M. My wife and I don't have kids and therefore nobody to pass along our estate to once we die in 30-40 years based off life expectancy. Has anyone heard of a way to sell your estate in advance? If everything is in a trust, and the buyer of my estate becomes the beneficiary upon my death, then they'd inherit my holdings and get a stepped up tax basis as well. Anyone ever heard of something like this? Sort of like a reverse-mortgage but against a portfolio of assets I guess you could say.