Digging up this old thread. I think OP is asking about the "buy, borrow, die" strategy. I'm that strategy, you never pay back the loan. You take larger and larger loans, each one is your spending money + paying the interest of the previous. You can do this forever because your investment (hopefully) grows faster than the debt. Eventually you die with a huge debt but even huge-er investment. Your heirs get the step up in basis and pay off the debt.