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This NY Times article (dated the 29th) describes some of that game:
http://www.nytimes.com/2015/12/30/business/economy/for-the-wealthiest-private-tax-system-saves-them-billions.html
Historically, tax breaks and asset protection systems are pioneered by the wealthiest, and if those methods stand the test of time, they stick around until those much lower on the economic totem pole learn to take advantage of them. That’s how land trusts in post-Norman invasion times (after 1066) came to be developed for the Catholic Church, so that small landholders of that day could “donate” their property to the Church, which would hold it for the benefit and use of those former title holders and all of their heirs in perpetuity — which would keep the Crown from confiscating such lands from the “little guys.” That created one of the earliest land trust systems in history. Today all of us “little guys” can take advantage of the modern version of land trusts.
The article above gives us a taste of how tax breaks and asset protection systems are developed today by the “financially comfortable” — and sometimes much smaller financial players find ways to use them as well.
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