When the economy rebounds, these assets will begin to increase in value, and that future appreciation will occur outside your estate.

FORBES

Such gifts leave less in your estate for the government to tax, and if the assets increase in value after you have passed them along, you will not owe gift tax on the appreciation.

FORBES: Finally, Estate Planners Can Read The Tax Code -- Not The Tea Leaves

Its senior managers get Stock Appreciation Rights (SARs), which give the holder the increase in a company's stock value between two dates.

FORBES: Capitalism is contagious