However, when you get older and (God forbid!) have children, you may start to
think of
estate transfer. In that case the issues are different, and it becomes
important to
balance holdings, and to set up trust funds to maximize the amount that stays
in the
family.

You clearly know very little about estate transfers. By splitting the holdings
you pay far more in taxes if a transfer is made. You also fail to realize that
financial history comes into play. Suzzy's is perfect. Mine is not.

RB