The Silver Lining is Estate Planning

"The economy is a mess, home prices are reeling, and stocks have plunged," notes The Wall Street Journal. "But for those likely to become ensnared in the estate tax, there's a silver lining: These troubled times offer some of the best opportunities in years to transfer wealth to younger generations…."

Family gift strategies surveyed in the Journal article include IDGTs (Intentially Defective Grantor Trusts) as well as GRATs and CLATs.