I don't need an answer to point out that your response is relevant to probably 3 or 4 people every year who:

    - live in Washington State; AND
    - are compensated at least in part in options; AND
    - are compensated in excess of $1M a year; AND
    - are compensated far enough in excess of $1M a year that they are willing to spend time and money lowering that tax liability

But the answer is "you can't, at least not legally" for everyone except those few people.