Here the object is not to shelter past growth from capital gains, but to pass assets--particularly appreciating ones--to heirs without incurring punishing estate taxes.

FORBES: The new giving game

It is our legacy from the past, what we live with today, and what we pass on to future generations.

UNESCO: UK National Commission for UNESCO :: World Heritage Sites

This is not going to pass without the people that have been involved in this effort in the years past pledging and showing their support right now.

WHITEHOUSE: Press Briefing