Wall Street Journal on Disinheriting a Child

The WSJ published an excerpt from a new guide by Rachel Emma Silverman on how to effectively give one of your children less money than the rest.  I work strenuously to talk clients out of this because it will in most cases cause resentment between the child who gets less and any other children or beneficiaries.  Nevertheless, clients sometimes have good reasons for doing it.  Ms. Silverman does a good job of summarizing what to think about if you are considering an unequal distribution plan.