There's no better example of TiVo's passion for innovation and focus on ease-of-use than the TiVo Premiere App for iPad, and no better reason to give the gift of TiVo this year.

ENGADGET: TiVo Premiere UI gets a shot in the arm with iPad remote control

The reason: A gift of that magnitude would trigger the gift tax, which is currently 35% but is set to rise to 55% in 2011.

WSJ: Family Value: Last Chance to Foil a Gift Tax

For this reason, a lifetime sale of the business to the children often makes more sense than a gift of the business at death.

FORBES: Want to Avoid the Estate Tax Cliff? Five Ways to Help

Garibaldi then offered the territory as a gift to the now enlarged Piedmont, which, as much to avoid the spread of republicanism as for any other reason, sent its armies south to meet him.

NEWYORKER: Booted