AIN'T NOBODY'S BUSINESS BUT MY OWN

A Wall Street acquaintance I'll call Martin J. Kashfleau, whose life sometimes seems dominated by what he refers to as "tax implications," has worried all summer about how he can take advantage of more than just the capital-gains provision of the tax-reduction package. So far, he's worked out a plan to adopt both his Aunt Hilda and the gardener as a way of getting the full tax credit for children, but he's terribly concerned about whether the way the law is written makes it more sensible for him to stay alive for another 10 years, until the estate-tax provisions take full...