Can You Trust Your Kid With $5.25 Million?

Now that the uncertainty of estate tax rules has been lifted, some wealthy families are wondering whether they want to leave heirs up to $10.5 million estate and gift tax free.  Can their children handle a large payday without losing the motivation to work hard and be productive?  There is a solution for such situations: the “quiet,” or “silent,” trust which keeps the children in the dark about their wealth until later.

Wall Street Journal  January 19, 2013