With the 7520 rate at a record low zero point eight pct. and the equity markets still not fully recovered from the recent crash, I was reminded of this piece I wrote back in 2009 for submission to the business journal in Portland. Probably time to dust it off and update the numbers. But I do like the anachronistic references to the 3.5 million transfer tax exemption and to 7520 rates in the six pct. range. Those were the days.