That, in turn, means the heirs don't have to "spend" their own exemptions on those assets.
We're the heirs to a hard-earned history and stewards of a land of God-given beauty.
We are the heirs of a legacy of bravery represented by millions of veterans.
That means someone who manages a quiet trust can't get the heirs' feedback about investment goals.
The rest will pass to the heirs free of gift tax when the trust term ends.
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But the princess' most important legacy, Clinton said, is her children, the heirs to the British throne.
But so were the heirs of Louis Vuitton, whose business became one of Mr Arnault's prize conquests.
Margin traders rarely show up in stock-ownership surveys, although they are perhaps the heirs to the rice traders of old.
It follows a ruling that the heirs had given up their claim on the character in 1992.
Put simply, the Egyptian people want a future that befits the heirs to a great and ancient civilization.
"Beneficiaries are going to be a lot happier, " says Standish Smith, author of The Heirs Personal Trust Handbook.
Warner Bros. and DC Comics say the heirs never owned the rights and the two corporations have nothing wrong.
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And bin Laden-like fanatics could hardly accuse the heirs of the Constantinople-conquering Ottoman Empire of being anti-Islamic latter-day Crusaders.
The heirs of the Three Stooges don't want their mugs on T shirts.
The heirs to enormous fortunes, of course, can do this better than nonplutocrats.
You are the heirs of the independence generation that we celebrate this year.
So what are the chances of the heirs winning their case anytime soon?
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In addition, the heirs of those who died in 2010 would have their choice of applying the 2010 or 2011 laws.
The Tax Policy Center said the capital-gains provisions would affect the heirs of more than 50, 000 taxpayers who died in 2010.
When the wrong person is chosen, trust funds can be depleted in a hurry, to the detriment of all the heirs.
It involves two publishing companies, one Cuban and the other American, and the heirs to the composers who wrote the songs.
The Iranian people are the heirs to a great and ancient civilization.
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But you didn't really give us any details about how you went about finding that out and what it meant to the heirs.
But eight years after the purchase Searle received a letter from a lawyer representing the heirs of Holocaust victims Friedrich and Louise Gutmann.
The sugar plant has been at the centre of a long-running legal battle between the landless and the heirs of its deceased owner.
The boarding-school aspect of this solution might have a nostalgic appeal for some but is too regimented, perhaps, for the heirs of Magna Carta.
At first blush, it can be confusing as to why there are such big disagreements over whether the heirs and corporations reached agreements or not.
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The heirs claim entitlement to full ownership of the Superman copyrights.
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Following the strictures of Sharia, the heirs of the victim in this case the abandoned husband and the two children exercised their right to forgive the murderer.
In many cases, the heirs cannot afford to pay the tax and are forced to downsize, lay off employees or even sell their business or farm.
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