[voisin]

There are a lot of nuances missing here. Estate freezes, transfers, nested partnerships, different HoldCos, etc. Buffett seems proud of his simplicity, so I doubt his structure is too convoluted (bad for his brand to be trying to avoid taxes this way), for people with a small percentage of his wealth all the way up to other billionaires with his wealth have extremely complicated structures that boggle the mind and keep PwC, EY, and similar employed.