Wall St. Journal:  “In the arcane netherworld of estate planning, thicketed with acronyms like SCINs, GRATs and IDGTs, and under the peculiar rules of the Internal Revenue Service, low interest rates enable you to transfer more wealth to your heirs tax-free. On top of that, you can buy an unusual bond specifically designed to protect your heirs from losing money if rates rise.  So, with yields near lows, now is the time to stop moaning about the lack of income and to start turning rock-bottom interest rates to your advantage.  If your children are about to borrow money and you think they are a good credit risk, you might wish to be their banker yourself.”