再看bloombe结束语，

wealthy individual who wants to avoid the estate tax can choose from a handful of legal maneuvers based on quirks in the tax code. One device, called the “Walton GRAT,” basically gives extremely rich people a new way to do what Rockefeller did after 1916: make tax-free transfers to heirs. Created inadvertently by Congress in 1990 as it shut down an earlier loophole, the GRAT won the blessing of the U.S. Tax Court in 2000 over the protests of the Internal Revenue Service. Another, called the “dynasty trust,” is being promoted by states such as South Dakota and Delaware that have tailored their trust laws to facilitate federal tax avoidance. And today’s super-low interest rates are turning charitable vehicles known as “Jackie O.” trusts, which were never intended to become tax shelters, into opportunities to reduce tax bills.

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• so what? 你还是没法证明你的话。你引的那篇文章也说了，最后还是Congress赢了洛克菲勒。 -mapell22- ♀ (0 bytes) () 02/14/2015 postreply 20:49:41