In article ,
says...

2 nobel laureate economists describe how it can be finanically
profitable for the rich to drive firms to bankruptcy..a form of
looting. this is becoming common practice among the wealthy since
regulation has decreased the penalties associated with this
destructive behavior

http://papers.ssrn.com/sol3/papers.c...ract_id=227162

Are you familiar with Warren Buffet's trusts and their instructions?

http://www.trustsestateslaw.com/2009...nd-bill-gates-
on-the-estate-tax/