Under current US tax law the original value of an asset is rebased upon death. Thus, you can borrow against an asset, such as stocks, and then your heirs can repay the loan immediately after your death and pay zero capital gains.

This only costs you the interest of the loan and exposes you to the risk of declining value in the assets securing the loan. Appreciation of the assets or dividends may fully offset the interest or more.

Additionally if you a founder, for example, you retain the influence/control of your company that you derive from the stock ownership, while still be able to enjoy their cash value.