[Drewbert]

One thing is for sure. If you have a load of domains that are likely to become worth a huge amount of money soon, you need to have the BEST structure in place (tax, protection, offspring) BEFORE the domains realise their full value.

Doing it later is a lot more costly, tax wise, and sometimes it's left too late.

If you live in a litigation-happy jurisdiction, it makes very good sense to have the domain name leases stored in an appropriate structure in a different jurisdiction, where they're a lot harder to get to via a law suit.