Excerpt: [I]t is clear from reading the tax shorthand that the government wants to encourage long-term financial planning for its citizens. It is also clear that the government is very interested in helping employees secure ownership interests in the companies they work for (mostly through ESOPs as we have discussed many times in the past). It is even clearer that the government is interested in incentivizing the better off among us to subsidize the less fortunate through charitable giving.

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