I would give to BIL in a generation skipping trust. It's really simple. BIL could use the money if needed but should not be included in his taxable estate. Goes to his kids during his life and/or at death depending on how it's written. Your attorney should be able to help set that up for you. Should be easy for them. It's not then might want a different estate attorney. Good luck!
Estate Tax (unfair question?)
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