How do I value tax deferral?

Compare the timing of tax payments under two otherwise consistent scenarios. If $30,000 is paid today without the strategy but in five years with it, a purely illustrative 5% annual discount rate gives a timing value of about $6,494: $30,000 − $30,000/(1.05^5).

That calculation assumes the same future tax, certain payment timing and no additional costs. It is not $30,000 of permanent savings. Ask the adviser to include later recapture or changed tax rates where relevant and avoid counting a deferral twice as both a deduction benefit and an investment benefit.