Do YOU go out of your way to pay extra unnecessary taxes? Why shouldn't he take advantage of the same tax shelters available to any American trying to put their kids through college? As a millionaire, you can be sure he give a LOT of money away every year to minimize his taxes, and by the same token, why should he pay MORE than his fair share? You make it sound like he is cheating on his taxes, when he is doing what anyone who is planning for their kids' college education should do. Is he supposed to say to himself "How can I set up my kids' college education in such a way as to generate the highest possible tax payment?"