They are too used to seeing enlargement as a charitable gift from a rich West to its poorer neighbours.

ECONOMIST: Enlargement enriches old as well as new members

There are a lot of prominent Democrats, including Congressman Clyburn, who really saw this as pouring salt on their wounds, that this was something that took them by surprise and was an unnecessary gift to the rich, in their perspective.

WHITEHOUSE: Press Briefing

And in a gimme to the rich, it includes unifying the gift tax and the estate tax.

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For the people whose logo becomes attached to a celebrity and the biggest film event on the planet, the rewards can be rich - which is why the gift basket bulges.

BBC: NEWS | Entertainment | Delving into the Oscars goody bag

He has a gift for bubbles, too, like this lively, rich, berry-inflected wine with New World ripeness and Old World grace.

FORBES: Rich Frank's Champagne Tastes

The technique, known as a grantor retained annuity trust, or GRAT, allows rich families to pass on wealth while dramatically cutting their estate and gift tax bills.

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When the top gift tax rate fell from 45% to 35% at the start of the year, rich folks started talking about making taxable gifts again to their kids and grandkids to reduce the size of their estates.

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