By giving away some of his stock now, Mr. Davis says, he won't have to worry that his sons could be forced to take on debt or sell the company at a "fire-sale price" to satisfy the estate-tax bill they otherwise may incur upon his death.

WSJ: Family Value: A Big Break for Family Businesses

The up-tick rule, eliminated last July at the beginning of the market meltdown, forced traders to wait until a stock price ticked up before putting on a short sale.

FORBES: Magazine Article

Eventually, the stock market collapsed, his income declined in value instead of increasing, and he was forced to sell his house (a short sale) for less than the original selling price and much less than he owed.

FORBES: Fear and Hoping in Las Vegas