Germany needs lower interest rates and it can't have them because you have to have an average rate of interest set for the whole of Europe.

BBC: News | BREAKFAST WITH FROST | Interview with Lords Brittan & Lamont

As with a remainder trust, the IRS takes a snapshot of the deal when it's created, assumes the assets will earn a set rate of return--now just 7.2% --and taxes the assets being passed to heirs based on that.

FORBES: The new giving game

Of course, all this assumes that the low dividend and capital gains rate, now set to expire at the end of 2008, is made permanent and that the highest tax rate of 35% for ordinary income doesn't rise.

FORBES: The 2005 Investment Guide