I’ve written a number of posts recently on estates that were poorly planned or not planned at all. For a change, here is an estate that was planned properly: George Steinbrenner, owner of the New York Yankees. Steinbrenner, who died last month, was the unplanned beneficiary of current lapse in the U.S. estate tax, however his estate planning involved more than just luck. He brought his sons into his business early on, ensuring a smooth transition to them on his death, and according to a family friend, he began his planning at least 15 years ago to ensure minimal taxes and maximum benefit to his wife and children. Like everything else, George Steinbrenner appears to have been the ultimate manager.