Since the trust purchases the shares at a discount, the beneficiaries can keep the excess value, plus any appreciation, estate-tax-free.

WSJ: Family Value: A Big Break for Family Businesses

In stress test results released last Thursday, Citigroup and Fifth Third Bancorp were projected by the Fed to have Tier 1 common equity ratios in excess of 8.0% in a stressed economic scenario of a deep recession, 12%-plus unemployment, a 20% slump in housing prices, and a 52% drop in U.S. stock markets.

FORBES: Buffett Buyback Math Key to Post Stress Test Bank Earnings