One goal, “equality of resources,” might be achieved by dividing the inheritance evenly, but it has the downside of failing to recognize important differences among the parties involved. Another goal, “equality of welfare,” tries to take account of those differences by means of twisty calculations. Take the first path, and you willfully ignore meaningful facts about your children. Take the second, and you risk dividing the inheritance both unevenly and incorrectly. – The New Yorker