[WalterBright]

If you're a billionaire, a $12m exemption isn't much of anything.

[dragonwriter]

“But, yes, in the limit case estates aren't the tax-optimal way to transfer capital to survivors, which is why other vehicles are used for people for whom the estate exemption is small potatoes.”

[WalterBright]

Like what?

[kasey_junk]

GRAT’s are common for volatile assets like tech shares.