Without getting into too much detail, we will owe a lot in taxes this year for various reasons. Tax adviser said that instead of paying all that money to IRS, pay it to a qualified retirement account (we have a large limit because we are self-employed). IOW, pay ourselves instead of IRS and reduce tax bill substantially. Some of it would have to come from a HELOC. Yes, we know that the interest is not tax deductible. HELOC would be paid back within six months. The math works tax-wise. We are trying to think of any unintended consequences. Of course tax adviser knows nothing about financial aid calculations.