I'm wealthy enough to be in the heartland target audience for tax and estate strategies such as these and I am very reluctant to use them because of their limiting properties.  These are very hard structures and prove to be inflexible as situations change.  My recommendation to any readers is to work very carefully in this space and use a very highly trusted lawyer and accountant to help you make decisions that are right for your situation, not something that sounds right or worked for some other family.  The consequences of getting this wrong are very significant for your legacy.  I am looking for overall target returns, asset resiliency and risk management before pure tax savings.  I try to never let the tail wag the dog.