The article lists several examples of things that go beyond avoidance. He paid millions in mysterious ‘consulting’ fees that appear to have gone to his kids, despite them being employees. He declared that he had no financial benefit in a business he walked away from despite still owning 5 percent of it. ...
Do the regulations require that such fees must be ‘honest’ ie be for actual work and proportional to the market value of that work?
Are the fees declared to the IRS and all relevant taxes paid?
No need to answer (it’s your private business), but just because petty abuses are common and rarely caught doesn’t mean they’re legitimate business practices.
