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If you’re thinking about giving your children their inheritance early, you’re not alone. A recentMerrill Lynch study suggeststhat these days, nearly two-thirds of people over the age of 50 would rather pass their assets to the children early than make them wait until the will is read. It can be especially satisfying to fund our children’s dreams while we’re alive to enjoy them, and there’s no real financial penalty for doing so, provided that you structure the arrangement correctly. Here are four important factors to take into account when planning to give an early inheritance. 1. Keep the tax codes in mind. The IRS doesn’t really care whether you give away your money now or later—the lifeti