Most of my stocks are in an RRSP (your 401k) and that up here is sort of considered a trust. No tax on investments till you cash in. Capitol gains apply the day I die....or touch them. I can put my wife or daughter on the portfolio, but that would just delay the tax and they would owe it at some point. Can't beat the gov up here. I' will die knowing the government will rape my estate for a million or 2. I shouldn't do this when medicated....somewhere out there in cyberland is my original reply to you.