Buffett thinks nobody should be made rich because of who they were born to. So he has also placed about a billion into each of three trusts to be run by his children. There they can enjoy the fruits of daddy’s labor by drawing a healthy administrator fee while free from the worry about inheriting so much loot.
I would add the Kennedys and Rockafellers also. Every tax bill has had some exemptions (read loopholes). It’s the first thing the pols get into when the tax law changes. They all yell we should have estate taxes and they have their money structured into charities, remainder trusts, and foundations. I think decendents can draw a salary from these, if I recall correctly.