Retirement with the use of covered call income etfs and the use of ROC tax treatment

I've been running numbers last few months, something I enjoy dreaming. I'm 38 wife 35 and roughly in 20 years we will amass 500k+ brokerage account 1.5mil roth 401k About 500k roth accounts between the 2 of us. My thoughts are everybody really enjoys seeing those amazing monthly dividens but many dont understand how a ROC tax treatment is. So my thoughts is to at some point gift my 3 kids about 20k each of my brokerage account so they can realize the long term capital gains with there much lower