Parents Legacy. Parents are often faced with the anticipation of how do give their assets to their children
fairly and equally. The easy way is to give the same % of each asset to each child. This is similar thinking of equality to buying a jock strap for a daughter since you got one for the son and buying bra for a son since you bought one for the daughter. I thought what is the best way to give your assets to children upon your final entrance into “a better place”. 1. for the child that is in a HIGH tax bracket give them the assets that get a new cost basis at death so that when they sell them there is little to no tax. i.e. 100 000 of stock with no tax. 2. give the child in a LOW tax bracket the IRA s 401k s and other tax deferred assets so if you give 118 000 IRA this child will net 100 000 after tax This then becomes truly the best way to be fair AND equitable. As they say in Taxsaviorville “prior planning prevents piss poor performance”